[18D Removal from warehousing: accountability]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[18D  Removal from warehousing: accountability]

[(1)     This section applies to any supply to which section 18B(4) or section 18C(3) applies (supply treated as taking place on removal or duty point) . . ..

(2)     Any VAT payable on the supply . . .

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