Section 18F(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Subject to subsection (2) above, any reference in sections 18C and 18D to goods being subject to a warehousing regime or to the removal of goods from a warehousing regime shall have the same meaning as in section 18(7).
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Source: legislation.gov.uk · retrieved 2026-07-28