VWRHS1040 - Introduction: Law and regulations
Primary legislation
| VAT Act | Section | Title |
|---|---|---|
| VAT Act 1994 | Section 18 | Goods subject to a warehousing regime |
Secondary legislation
| VAT Regulation | Section | Title |
|---|---|---|
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 |