Section 18C(2)

If a supply of services is zero-rated under subsection (1) above (“the zero-rated supply of services”) then, unless there is a supply of the goods in question the material time for which is— subsection (3) below shall apply. while the goods are subject to a warehousing or fiscal warehousing regime, and after the material time for the zero-rated supply of services,

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