The Value Added Tax Regulations 1995 No. 2518

[F1PART XVI(A)U.K.FISCAL AND OTHER WAREHOUSING REGIMES

Textual Amendments

F1Pt. 16(A) and heading inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 12, 13

Certificates connected with services in fiscal or other warehousing regimesU.K.

145C. The certificate referred to in section 18C(1)(c) (certificate required for the zero-rating of certain services performed on or in relation to goods while those goods are subject to a fiscal or other warehousing regime) shall contain the information indicated [F2in the form specified in a notice published by the Commissioners].]

Textual Amendments

F2Words in reg. 145C substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 19