Statute
Section 145E — Value Added Tax Regulations 1995: Fiscal warehousing regimes
Text of the provision Official document
Fiscal warehousing regimes 145E 1 Upon any eligible goods entering a fiscal warehouse the relevant fiscal warehousekeeper shall record their entry in his relevant fiscal warehousing record.
2 Eligible goods shall only be subject to or in a fiscal warehousing regime at any time—
a while they are allocated to that regime in the relevant fiscal warehousing record;
b while they are not identified in that record as having been transferred; or, c prior to their removal from that regime.
Official source: legislation.gov.uk
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