# Finance Act 2012, Paragraph 2


(1) Section 18B (fiscally warehoused goods: relief) is amended as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) In subsection (2)(d) omit “in such form as the Commissioners may by regulations specify”.
(4) After subsection (2) insert—
“(2A) A certificate under subsection (1)(d) or (2)(d) must be in such form as may be specified by regulations or by the Commissioners in accordance with regulations.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/29/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.