Schedule 9ZB, Part 4, paragraph 26(4)

Paragraph 11 of Schedule 36 to the Finance Act 2008 (power to inspect premises) has effect as if— in sub-paragraph (1)(c), after “warehouse” there were inserted “ or Northern Ireland fiscal warehouse ”; in sub-paragraph (2)(c), after “warehousing” there were inserted “ or Northern Ireland fiscal warehousing ”.

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