Schedule 9ZB, Part 4, paragraph 17(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
“Northern Ireland fiscal warehouse” means a place in Northern Ireland in the occupation or under the control of a Northern Ireland fiscal warehousekeeper that the warehousekeeper has notified to the Commisioners as a Northern Ireland fiscal warehouse.
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Source: legislation.gov.uk · retrieved 2026-07-28