Schedule 9ZB, Part 4, paragraph 25(7)

Regulations may, without prejudice to the generality of sub-paragraph (6), include provision— and may contain such incidental or supplementary provisions as the Commissioners think necessary or expedient. in relation to— as to the keeping, preservation and production of records and the furnishing of returns and information by Northern Ireland fiscal warehousekeepers and any other persons; goods which are, have been or are to be subject to a Northern Ireland fiscal warehousing regime, other goods which are, have been or are to be kept in Northern Ireland fiscal warehouses, Northern Ireland fiscal warehouse premises, and Northern Ireland fiscal warehousekeepers and their businesses, requiring goods deposited in a fiscal warehouse to be produced to or made available for inspection by an authorised person on the request of that authorised person; prohibiting the carrying out on Northern Ireland fiscally warehoused goods of such operations as the Commissioners may prescribe; regulating the transfer of goods from one Northern Ireland fiscal warehouse to another; concerning goods which, though kept in a Northern Ireland fiscal warehouse, are not eligible goods or are not intended by a relevant person to be goods in respect of which reliefs are to be enjoyed under this Part of this Schedule; prohibiting a Northern Ireland fiscal warehousekeeper from allowing goods to be removed from a Northern Ireland fiscal warehousing regime without payment of any VAT payable under paragraph 22 on or by reference to that removal and, if in breach of that prohibition the warehousekeeper allows goods to be so removed, making the warehousekeeper liable for the VAT jointly and severally with the remover,

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