# Finance Act 1996, Paragraph 12


In section 83 of the Value Added Tax Act 1994 the following paragraph shall be added after paragraph (d)—
“(da) a decision of the Commissioners under section 18A—
(i) as to whether or not a person is to be approved as a fiscal warehousekeeper or the conditions from time to time subject to which he is so approved;
(ii) for the withdrawal of any such approval; or
(iii) for the withdrawal of fiscal warehouse status from any premises;”,
and in paragraph (p)(ii) for “subsection (7)” there shall be substituted “ subsections (7), (7A) or (7B) ”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/3/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-3/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.