Section 73(7B)

Where it appears to the Commissioners that goods have been removed from a warehouse or fiscal warehouse without payment of the VAT payable under section 18(4) or section 18D on that removal, they may assess to the best of their judgment the amount of VAT due from the person removing the goods or other person liable and notify it to him.

← 7A · All articles · 8 →

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