Textual Amendments
F1Pt. 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
145E.—(1) Upon any eligible goods entering a fiscal warehouse the relevant fiscal warehousekeeper shall record their entry in his relevant fiscal warehousing record.
(2) Eligible goods shall only be subject to or in a fiscal warehousing regime at any time—
(a)while they are allocated to that regime in the relevant fiscal warehousing record;
(b)while they are not identified in that record as having been transferred; or,
(c)prior to their removal from that regime.]