[18B Fiscally warehoused goods: relief]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[18B  Fiscally warehoused goods: relief]

[(1)     . . .

(2)     Subsections (3) and (4) below . . . apply where—

(a)     there is a supply of goods;

(b)     those goods are eligible goods;

(c)     either—

(i)     that supply takes place while the goods are subject to a fiscal warehousing regime; or

(ii)     after that supply but before the supply, if any, of those goods which next occurs, the person to whom the former supply is made causes the goods to be placed in a fiscal warehousing regime;

(d)     in a case falling within paragraph (c)(ii) above, the person to whom the supply is made gives the supplier, not later than

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