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50. In regulation 40(1)(1) (VAT to be accounted for on returns and payment of VAT)—
(a)in sub-paragraph (c), after “regime,” insert “or Northern Ireland fiscal warehousing regime,”;
(b)in sub-paragraph (d), after “regime” in each place it occurs insert “or Northern Ireland warehousing regime”.
Regulation 40 was substituted by S.I. 1996/1250. It is amended by S.I. 2000/258, 2004/1675, 2007/1418, 2009/2978, 2018/261 and 2019/60. The last-named instrument is not yet in force and the amendment that it makes is partly omitted by this instrument.
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