Section 18F(6)

Where— sections 18B to 18E and this section shall apply as if the goods of which he is the fiscal warehousekeeper, or the goods in the fiscal warehouse, as the case may be, had at that time been removed from the fiscal warehousing regime; and for that purpose the proprietor of the goods shall be treated as if he were the person removing them. any person ceases to be a fiscal warehousekeeper; or any premises cease to have fiscal warehouse status,

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