http://www.legislation.gov.uk/uksi/1996/1255/article/1/made

The Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996

VAT

Tax

King's Printer of Acts of Parliament

2016-04-12

VALUE ADDED TAX

This Order treats for the purposes of VAT certain supplies as being of goods where they would otherwise technically be supplies of services. This enables them to take advantage of the relief from VAT afforded to trade in certain commodities under a fiscal warehousing regime.