Schedule 9ZB, Part 4, paragraph 24(6)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Section 62 has effect as if in subsection (1)(a)(ii), after “18C(1)(c)” there were inserted “ or paragraph 19(3)(d) of Schedule 9ZB (Northern Ireland fiscal warehouses) ”.
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Source: legislation.gov.uk · retrieved 2026-07-28