Part 16A (fiscal and other warehousing regimes)
This section has no associated Explanatory Memorandum
75. In regulation 145B(1) (fiscal warehousing certificates)—
(a)in paragraph (1) omit the words before “the certificate referred to in section 18B(2)(d)”;
(b)omit paragraph (2).
(1)
Part 16A was inserted by S.I. 1996/1250, and amended by S.I. 2005/2231, 2012/1899 and 2019/59. The amendments made by the last-named instrument are not yet in force and some are omitted by this instrument – see Part 3.