Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Supplies in Warehouse and Fiscal Warehousing

From
HM Revenue & Customs
Updated
, see all updates

Introduction: Law and regulations

Primary legislation    
     
VAT Act 1994 Section18 Goods subject to a warehousing regime
Secondary legislation    
VAT  Regulations 1995 PART XVI(A)  Fiscal and other warehousing regimes
  ·           Regulation 145A Interpretation of Part XVI(A)
  ·           Regulation 145B Fiscal warehousing certificates
  ·           Regulation 145C Certificates connected with services is fiscal or other warehousing regimes
  ·           Regulation 145D VAT invoices relating to services performed in fiscal or other warehousing regimes
  ·           Regulation 145E Fiscal warehousing regimes
  ·           Regulation 145F The fiscal warehousing record and stock control
  ·           Regulation 145G Fiscal warehousing transfers in the United Kingdom
  ·           Regulation 145 H & I Removal of goods from a fiscal warehousing regimes and transfers overseas
  ·           Regulation 145J Payment on removal of goods from a fiscal warehousing regime
  ·           Regulation 145K Place of supply of goods subject to warehousing regime