# The Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996, Article 2

Extent: E+W+S+N.I.

(1) In this Order—
“eligible goods” has the meaning given by section 18B(6) of the Act;
“material time” has the meaning given by section 18F(1) of the Act;
“supply” means a supply for the purposes of section 5(2)(a) of the Act; and,
“the Act” means the Value Added Tax Act 1994.
(2) In construing article 3(2) below any supply referred to in that article must be treated as taking place at the material time for that supply.

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Source: https://www.legislation.gov.uk/uksi/1996/1255/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-fiscal-warehousing-treatment-of-transactions-order-1996/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.