SCHEDULES
I2SCHEDULE 3 Value added tax: Fiscal and other warehousing
I18
1
Section 62 of the Value Added Tax Act 1994 shall be amended as follows.
2
In paragraph (a) of subsection (1), after the words “a person” there shall be inserted the words “
by whom one or more acquisitions or
”
, the words “or” at the end of sub-paragraph (i) and “and” at the end of sub-paragraph (ii) shall be omitted and the following additional sub-paragraphs shall be inserted—
iii
prepares a certificate in accordance with section 18B(1)(d) or gives a supplier a certificate in accordance with section 18B(2)(d); or
iv
gives the supplier a certificate in accordance with section 18C(1)(c); and
3
In the passage following paragraph (b) of subsection (1) and in subsections (3) and (4), after the word “giving” wherever it appears there shall be inserted the words “
or preparing
”
.
4
In subsection (3) after the words “gave” and “given” there shall be inserted in each case the words “
or prepared
”
.
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