OpenLegislation

Paragraph 3

(1)

Section 18C (warehouses and fiscal warehouses: services) is amended as follows.

(2)

In subsection (1)(c) omit “, in such a form as the Commissioners may by regulations specify,”.

(3)

After subsection (1) insert—

“(1A)

A certificate under subsection (1)(c) must be in such form as may be specified by regulations or by the Commissioners in accordance with regulations.”