# Finance Act 1996, Paragraph 16


In paragraph 8(1) of Schedule 11 to the Value Added Tax Act 1994 after the words “another member State” there shall be inserted the words “ , or in the possession of a fiscal warehousekeeper, ”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/3/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-3/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.