This section has no associated Explanatory Memorandum
78. In regulation 145J (payment on removal of goods from a fiscal warehousing regime), for paragraph (3) substitute—
“(3) In paragraph (2)(a) “status” is a reference to whether the person in question is or is required to be registered under the Act or would be required to register under the Act were it not for paragraph 1(9) of Schedule 1, paragraph 38(6) or paragraph 48(7) of Schedule 9ZA M1, to the Act.”.
Commencement Information
I1Reg. 78 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Schedule 9ZA was inserted by paragraph 2 of Schedule 2 to TPTPA.