Regulation 145B Fiscal warehousing certificatesF1

(1)

F2... The certificate referred to in section 18B(2)(d) (supplies of goods intended for fiscal warehousing) shall contain the information indicated F3in the form specified in a notice published by the Commissioners.

F4(2)

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Annotations

Textual amendments

F1: Pt. 16(A) and heading inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 12, 13
F2: Words in reg. 145B(1) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 75(a) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
F3: Words in reg. 145B(1) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 18
F4: Reg. 145B(2) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 75(b) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.