# Value Added Tax Act 1994, Paragraph 20


Section 18B(5) (fiscally warehoused goods: relief) has effect as if after “Schedule 1” there were inserted “ and paragraphs 38(6) and 48(7) of Schedule 9ZA, or any of those provisions ”.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZB/paragraph/20 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZB/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.