OpenLegislation

Part 4 WarehousesF1

  1. Modification of sections 18 and 18A
  2. Place and time of supply: Northern Ireland warehouses
  3. Northern Ireland fiscal warehouses
  4. Conversion of relevant fiscal warehouses etc
  5. Northern Ireland fiscal warehouses: relief
  6. Modification of section 18B
  7. Northern Ireland warehouses and fiscal warehouses: services
  8. Removal from warehousing: accountability
  9. Deficiency in Northern Ireland fiscally warehoused goods
  10. Incorrect Northern Ireland fiscal warehousing certificates
  11. Supplementary provision
  12. Modification of other provisions

Annotations

Textual amendments

F1

Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9