Schedule 9ZB, Part 4, paragraph 17(10)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners may if they consider it appropriate from time to time— impose conditions on a Northern Ireland fiscal warehousekeeper in addition to those conditions, if any, imposed under sub-paragraph (1); vary or revoke any conditions previously imposed; withdraw approval of any person as a Northern Ireland fiscal warehousekeeper; withdraw Northern Ireland fiscal warehouse status from any premises.
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Source: legislation.gov.uk · retrieved 2026-07-28