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Section 18A(6)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The Commissioners may if they consider it appropriate from time to time— impose conditions on a fiscal warehousekeeper in addition to those conditions, if any, which they imposed under subsection (1), and vary or revoke any conditions previously imposed; withdraw approval of any person as a fiscal warehousekeeper, and withdraw fiscal warehouse status from any premises.

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