F2PART XVI(A)FISCAL AND OTHER WAREHOUSING REGIMES
F1Place of supply of goods subject to warehousing regime145K
1
Section 18(1) (supply of goods subject to warehousing regime and before duty point treated as taking place outside the United Kingdom) shall not apply in the following prescribed circumstances.
2
The circumstances are—
a
that there is a supply of goods that would but for this regulation be treated for the purposes of the Act as taking place outside the United Kingdom by virtue of section 18(1);
b
the whole or part of the business carried on by the supplier of those goods consists in supplying to a number of persons goods to be sold, by them or others, by retail;
c
that supplier is a taxable person (or would be a taxable person but for section 18(1)); and
d
that supply is to a person who is not a taxable person, and
i
consists in a supply of goods to that person to be sold, by that person, by retail, or
ii
consists in a supply of goods to that person by retail.
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