Part II U.K. Value Added Tax

EC Second VAT Simplification Directive U.K.

26 Fiscal and other warehousing. U.K.

(1) The provisions of Schedule 3 to this Act shall have effect.

(2) Subject to subsection (3) below, this section and Schedule 3 to this Act shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint, and shall apply to any acquisition of goods from another member State and any supply taking place on or after that day.

(3) In so far as the provisions inserted by Schedule 3 to this Act confer power to make regulations they shall come into force on the day this Act is passed.

Subordinate Legislation Made

P1 S. 26(2) power fully exercised (9.5.1996): 1.6.1996 appointed by S.I. 1996/1249, art. 2

Commencement Information

I1 S. 26 wholly in force at 1.6.1996; s. 26 partly in force at Royal Assent see s. 26(3); s. 26 in force at 1.6.1996 in so far as not already in force by S.I 1996/1249, art. 2