Section 145U — Value Added Tax Regulations 1995: Modification of the Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996

Modification of the Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996 145U 1 The Value Added Tax (Fiscal Warehousing) (Treatment of Transactions) Order 1996 applies with the modifications set out in paragraph (2) to goods subject to, or to be placed in, a Northern Ireland fiscal warehousing regime as it applies to goods subject to, or to be placed in, a fiscal warehousing regime.

2 The modifications are—

a in article 2, read “eligible goods” and “material time” as having the meanings given by paragraph 25(1) of Schedule 9ZB to the Act (supplementary provision);

b in article 3(2)(a) and (b), read “fiscal warehousing regime” as “Northern Ireland fiscal warehousing regime”.