Schedule 9ZB, Part 4, paragraph 19(10)

The Commissioners may by regulations provide that goods of a description specified in regulations are, for the purposes of this paragraph, to be treated— where such goods are not of a description falling within Schedule 5A (goods eligible to be fiscally warehoused), as if they were; where such goods are of a description falling within that Schedule, as if they were not.

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