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Finance Act 1996

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18U.K.The following Schedule shall be added to the Value Added Tax Act 1994.

Section 18B.

SCHEDULE 5AU.K. Goods Eligible to be Fiscally Warehoused

Description of goodsCombined nomenclature code of the European Communities
Tin8001
Copper7402
7403
7405
7408
Zinc7901
Nickel7502
Aluminium7601
Lead7801
Indiumex 811291
ex 811299
Cereals1001 to 1005
1006: unprocessed rice only
1007 to 1008
Oil seeds and oleaginous fruit1201 to 1207
Coconuts, Brazil nuts and cashew nuts0801
Other nuts0502
Olives071120
Grains and seeds (including soya beans)1201 to 1207
Coffee, not roasted0901 11 00
0901 12 00
Tea0902
Cocoa beans, whole or broken, raw or roasted1801
Raw sugar1701 11
1701 12
Rubber, in primary forms or in plates, sheets or strip4001
4002
Wool5101
Chemicals in bulkChapters 28 and 29
Mineral oils (including propane and butane; also including crude petroleum oils)2709
2710
2711 12
2711 13
Silver7106
Platinum (palladium, rhodium)7110 11 00
7110 21 00
7110 31 00
Potatoes0701
Vegetable oils and fats and their fractions, whether or not refined, but not chemically modified1507 to 1515

Commencement Information

I1Sch. 3 (paras. 1-18) wholly in force at 1.6.1996; Sch. 3 (paras. 1-18) partly in force at Royal Assent see s. 26(3); Sch. 3 (paras. 1-18) in force insofar as not already in force at 1.6.1996 by S.I. 1996/1249, art. 2

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