Related Commentary  Related CasesRelated HMRC Manuals


In the heading, the words “acquisition or” (which appeared before “supply”) omitted by TCTA 2018, s. 43 and Sch. 8, para. 16(8), with effect from “IP completion day” (31 December 2020, as defined by EUWAA 2020, s. 39(1)) (SI 2020/1642, reg. 4 subject to the provisions of reg. 5–8).

18(1)  A supply of goods which are subject to a warehousing regime is to be treated, for the purposes of this Act, as taking place outside the United Kingdom where –

(a)those goods have been brought into the United Kingdom,

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