Schedule 9ZB, Part 4, paragraph 17(6)

A place ceases to be a Northern Ireland fiscal warehouse— if that place ceases to be in the occupation or under the control of the Northern Ireland fiscal warehousekeeper, or if the Northern Ireland fiscal wareshousekeeper notifies the Commissioners that the place is to cease to be a Northern Ireland fiscal warehouse.

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Source: legislation.gov.uk · retrieved 2026-07-28