Regulation 43 Goods removed from warehousing regimeC1C2I1

the person who is liable under section 18(4)(b) of F3, or paragraph 16(8) of Schedule 9ZB to, the Act to pay VAT on a supply of goods while the goods are subject to a warehousing regime F4or Northern Ireland warehousing regime, as the case may be, or

liable under section 18D(2) of the Act to pay VAT on a supply of services to which section 18C(3) of the Act applies (specified services performed on or in relation to goods which are subject to a warehousing regime),

in relation to hydrocarbon oils, the 15th day of the month immediately following the month in which the hydrocarbon oils were removed from the warehousing regime;

in relation to any other goods subject to a duty of excise, the day (payment day) on which the registered person is required to pay the excise duty on the goods in accordance with regulation 5 of the Excise Duties (Deferred Payment) Regulations 1992.