Schedule 9ZB, Part 4, paragraph 17(9)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Subject to sub-paragraph (10), a person approved under sub-paragraph (1) remains a Northern Ireland fiscal warehousekeeper until the person— ceases to be a registered person, or notifies the Commissioners in writing that the person is to cease to be a Northern Ireland fiscal warehousekeeper.
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Source: legislation.gov.uk · retrieved 2026-07-28