F1PART XVI(A)FISCAL AND OTHER WAREHOUSING REGIMES
Interpretation of Part XVI(A)145A
1
In this Part unless the context otherwise requires—
“eligible goods” has the meaning given by section 18B(6);
“fiscal warehouse” includes all fiscal warehouses kept by the same fiscal warehousekeeper;
“material time” has the meaning given by section 18F(1) in the case of a fiscal warehousing regime and section 18(6) in the case of a warehousing regime;
“regulation” or “regulations” refers to the relevant regulation or regulations of these Regulations; and,
“section” or “sections” refers to the relevant section or sections of the Act.
2
For the purposes of this Part, where a fiscal warehousekeeper keeps one or more fiscal warehouses there shall be associated with him a single fiscal warehousing regime; and “relevant fiscal warehousekeeper”, “relevant fiscal warehouse”, “relevant fiscal warehousing regime”, “his fiscal warehouse”, “his fiscal warehousing regime” and similar expressions shall be construed in this light.
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