Section 18F(8)

Regulations may, without prejudice to the generality of subsection (7) above, include provisions— and may contain such incidental or supplementary provisions as the Commissioners think necessary or expedient. in relation to— as to the keeping, preservation and production of records and the furnishing of returns and information by fiscal warehousekeepers and any other persons; goods which are, have been or are to be subject to a fiscal warehousing regime, other goods which are, have been or are to be kept in fiscal warehouses, fiscal warehouse premises, and fiscal warehousekeepers and their businesses, requiring goods deposited in a fiscal warehouse to be produced to or made available for inspection by an authorised person on request by him; prohibiting the carrying out on fiscally warehoused goods of such operations as they may prescribe; regulating the transfer of goods from one fiscal warehouse to another; concerning goods which, though kept in a fiscal warehouse, are not eligible goods or are not intended by a relevant person to be goods in respect of which reliefs are to be enjoyed under sections 18A to 18E and this section; prohibiting the fiscal warehousekeeper from allowing goods to be removed from the fiscal warehousing regime without payment of any VAT payable under section 18D on or by reference to that removal and, if in breach of that prohibition he allows goods to be so removed, making him liable for the VAT jointly and severally with the remover,

← 7 · All articles · 9 →

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