# Value Added Tax Act 1994, Paragraph 23


(1) Section 18E applies—
(a) to goods which have been subject to a Northern Ireland fiscal warehousing regime as it applies to goods which have been subject to a fiscal warehousing regime, and
(b) to a Northern Ireland fiscal warehousekeeper as it applies to a fiscal warehousekeeper.
(2) In this paragraph “fiscal warehousekeeper” has the meaning it has in sections 18A to 18F (see section 18F).

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