Schedule 9ZB, Part 4, paragraph 20
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Section 18B(5) (fiscally warehoused goods: relief) has effect as if after “Schedule 1” there were inserted “ and paragraphs 38(6) and 48(7) of Schedule 9ZA, or any of those provisions ”.
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Source: legislation.gov.uk · retrieved 2026-07-28