# Finance Act 2012, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/29/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-29/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.