Schedule 9ZB, Part 4, paragraph 18(6)

Any condition imposed under section 18A(1) or (6) that, immediately before the coming into force of paragraph 17, applied to a fiscal warehousekeeper to whom this sub-paragraph applies, applies to that person as a Northern Ireland fiscal warehousekeeper as if imposed under paragraph 17 (and may be varied or revoked accordingly).

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