# Finance (No. 2) Act 2005, Section 1: Goods subject to warehousing regime: place of acquisition or supply


In section 18 of VATA 1994 (goods subject to warehousing regime: place and time of acquisition or supply), after subsection (1) insert—
“(1A) The Commissioners may by regulations prescribe circumstances in which subsection (1) above shall not apply.”

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Source: https://www.legislation.gov.uk/ukpga/2005/22/section/1 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2005/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.