Section 18D — Value Added Tax Act 1994: Removal from warehousing: accountability.

Removal from warehousing: accountability. 18D 1 This section applies to any supply to which section 18B(4) or section 18C(3) applies (supply treated as taking place on removal or duty point) ....

2 Any VAT payable on the supply ... shall (subject to any regulations under subsection (3) below) be paid—

a at the time when the supply ... is treated as taking place under the section in question;

and b by the person by whom the goods are removed or, as the case may be, together with the excise duty, by the person who is required to pay that duty.

3 The Commissioners may by regulations make provision for enabling a taxable person to pay the VAT he is required to pay by virtue of subsection (2) above at a time later than that provided by that subsection; and they may make different provisions for different descriptions of taxable persons and for different descriptions of goods and services.