This updated Tax Information and Impact Note gives information on the new measure affecting ship and aircraft stores.
PDF, 92.1KB, 3 pages
This measure updates the legislation relating to ship and aircraft stores to:
A draft legislation for this measure has been published at Draft legislation: The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015.
12 December 2014
HM Revenue & Customs
Tax agent and adviser guidance
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