Schedule 9ZB, Part 4, paragraph 17(11)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Any application by or on behalf of a person to be a Northern Ireland fiscal warehousekeeper must be in writing and in such form as the Commissioners may direct and must be accompanied by such information as the Commissioners require.
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Source: legislation.gov.uk · retrieved 2026-07-28