Statute
Section 145C — Value Added Tax Regulations 1995: Certificates connected with services in fiscal or other warehousing regimes
Text of the provision Official document
Certificates connected with services in fiscal or other warehousing regimes 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 in the form specified in a notice published by the Commissioners .
Official source: legislation.gov.uk
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