Section 18A(5)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Subject to subsection (6) below, a person approved under subsection (1) shall remain a fiscal warehousekeeper until he ceases to be a registered person or until he shall notify the Commissioners in writing that he is to cease to be a fiscal warehousekeeper.
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Source: legislation.gov.uk · retrieved 2026-07-28