F2PART XVI(A)FISCAL AND OTHER WAREHOUSING REGIMES

Annotations:
Amendments (Textual)

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.