OpenLegislation

Part 16B Northern Ireland fiscal and other Northern Ireland warehousing regimesF1

  1. 145LNorthern Ireland warehouses and fiscal warehouses: application of Part 16A with modifications
  2. 145MInterpretation
  3. 145NNorthern Ireland fiscal warehousing transfers
  4. 145ORemoval of goods from a Northern Ireland fiscal warehousing regime and transfers
  5. 145PRegulation 145P
  6. 145QPayment on removal of goods from a Northern Ireland fiscal warehousing regime
  7. 145RPlace of supply of goods subject to a Northern Ireland warehousing regime
  8. 145SFiscal warehousing certificates
  9. 145TNorthern Ireland: modification of Schedule 1A
  10. 145UModification of the Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996

Annotations

Textual amendments

F1

Pt. 16B inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 79 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.