Section 18C(1)

Where— his supply shall be zero-rated. a taxable person makes a supply of specified services; those services are wholly performed on or in relation to goods while those goods are subject to a warehousing or fiscal warehousing regime; (except where the services are the supply by an occupier of a warehouse or a fiscal warehousekeeper of warehousing or fiscally warehousing the goods) the person to whom the supply is made gives the supplier a certificate ... that the services are so performed; the supply of services would (apart from this section) be taxable and not zero-rated; and the supplier issues to the person to whom the supply is made an invoice of such a description as the Commissioners may by regulations prescribe,

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