Arg. Sorry to be the bearer of bad tidings, but....
It's perfectly legal to buy or sell as much nitrous oxide as you want for *non-medical* use (or medical use if you're a dentist, say).
However, once it's for inhalation, rather than baking or sticking in car engines, the picture becomes an awful lot cloudier... Someone selling nitrous for inhalation could probably have the book chucked at them, but if they were selling it and warning folk that inhaling was bad, m'kay, they'd probably be fine.
End users are probably also fine - in fact, the whole thing is such a mess that the average copper may not want the hassle....
On the other hand, when it comes right down to it, if you get the undivided attention of a sufficiently stroppy security person, they're probably going to try and take it from you....
[Disclaimer: I'm quite fond of it, but I find it not much fun on its own - it's generally better in conjunction with something else. Also, there are breathing tricks that you can do that minimise the risk of anoxia. Finally, make sure you're using medical- or at least food- grade gas - the stuff for car engines is far less pure and potentially nasty]
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