[18E Deficiency in fiscally warehoused goods]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[18E  Deficiency in fiscally warehoused goods]

[(1)     This section applies where goods have been subject to a fiscal warehousing regime and, before being lawfully removed from the fiscal warehouse, they are found to be missing or deficient.

(2)     In any case where this section applies, unless it is shown to the satisfaction of the Commissioners that the absence of or deficiency in the goods can be accounted for by natural waste or other legitimate cause, the

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