# The Value Added Tax Regulations 1995, Regulation 145C: Certificates connected with services in fiscal or other warehousing regimes


The certificate referred to in section 18C(1)(c) (certificate required for the zero-rating of certain services performed on or in relation to goods while those goods are subject to a fiscal or other warehousing regime) shall contain the information indicated in the form specified in a notice published by the Commissioners.

---
Source: https://www.legislation.gov.uk/uksi/1995/2518/regulation/145C (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/regulation-145C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.