Schedule 9ZB, Part 4, paragraph 25(5)

Where— this Part of this Schedule applies as if the goods of which the person is the fiscal warehousekeeper, or the goods in the fiscal warehouse, as the case may be, had at that time been removed from the fiscal warehousing regime; and for that purpose the proprietor of the goods is to be treated as if the proprietor were the person removing them. any person ceases to be a Northern Ireland fiscal warehousekeeper, or any premises cease to have Northern Ireland fiscal warehouse status,

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