[18C Warehouses and fiscal warehouses: services]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[18C  Warehouses and fiscal warehouses: services]

[(1)     Where—

(a)     a taxable person makes a supply of specified services;

(b)     those services are wholly performed on or in relation to goods while those goods are subject to a warehousing or fiscal warehousing regime;

(c)     (except where the services are the supply by an occupier of a warehouse or a fiscal warehousekeeper of warehousing or fiscally warehousing the goods) the person to whom the supply is made gives the supplier a certificate. . . that the services are so performed;

(d)     the supply of services would (apart from this section) be taxable and not zero-rated; and

(e)     the supplier issues to the person to whom

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