SCHEDULES

I2SCHEDULE 3 Value added tax: Fiscal and other warehousing

Annotations:
Commencement Information
I2

Sch. 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

I112

In section 83 of the Value Added Tax Act 1994 the following paragraph shall be added after paragraph (d)—

da

a decision of the Commissioners under section 18A—

i

as to whether or not a person is to be approved as a fiscal warehousekeeper or the conditions from time to time subject to which he is so approved;

ii

for the withdrawal of any such approval; or

iii

for the withdrawal of fiscal warehouse status from any premises;

and in paragraph (p)(ii) for “subsection (7)” there shall be substituted “ subsections (7), (7A) or (7B) ”.