[F123(1)Section 18E applies—U.K.
(a)to goods which have been subject to a Northern Ireland fiscal warehousing regime as it applies to goods which have been subject to a fiscal warehousing regime, and
(b)to a Northern Ireland fiscal warehousekeeper as it applies to a fiscal warehousekeeper.
(2)In this paragraph “fiscal warehousekeeper” has the meaning it has in sections 18A to 18F (see section 18F).]
Textual Amendments
F1Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9