Schedule 9ZB, Part 4, paragraph 23(1)

Section 18E applies— to goods which have been subject to a Northern Ireland fiscal warehousing regime as it applies to goods which have been subject to a fiscal warehousing regime, and to a Northern Ireland fiscal warehousekeeper as it applies to a fiscal warehousekeeper.

← 23 · All articles · 2 →

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