The Value Added Tax Regulations 1995 No. 2518

[F1 PART XVI(A) U.K. FISCAL AND OTHER WAREHOUSING REGIMES

Textual Amendments

F1 Pt. 16(A) and heading inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 12, 13

Certificates connected with services in fiscal or other warehousing regimes U.K.

145C.   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 numbered 18 in Schedule 1 to these Regulations.]