[F1PART 16BU.K.Northern Ireland fiscal and other Northern Ireland warehousing regimes

InterpretationU.K.

145M.   In regulation 145A(1) (interpretation)—

(a)in the definition of “eligible goods”, read the words after “by” as “paragraph 25(1) of Schedule 9ZB to the Act (supplementary provision)”;

(b)in the definition of “material time”, read the words after “by” as “paragraph 25(1) of Schedule 9ZB to the Act except in regulation 145D where “material time” means the time the services are performed.”.]