http://www.legislation.gov.uk/uksi/1996/1255/signature/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.
Derek ConwaySimon BurnsTwo of the Lords Commissioners of Her Majesty’s Treasury