# The Value Added Tax Regulations 1995, Paragraph 5


Removals from a fiscal warehousing regime
(a) It shall identify the name and address of any person who at any time removes or causes the removal of any goods from the fiscal warehousing regime and that person’s registration number if he is registered under the Act.
(b) It shall include a copy of the removal document issued by the Commissioners under regulation 145J(1) and shall relate it to the relevant removal.

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Source: https://www.legislation.gov.uk/uksi/1995/2518/schedule/1A/paragraph/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-regulations-1995/schedule-1A/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.