Schedule 9ZB, Part 4, paragraph 17(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A place notified under sub-paragraph (3) is a Northern Ireland fiscal warehouse from the later of— the date the Commissioners received the notification, and the date specified in the notice from which the notification is to have effect.
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Source: legislation.gov.uk · retrieved 2026-07-28