Related Commentary  Related HMRC Manuals

18B(1)  [Omitted by TCTA 2018, s. 43 and Sch. 8, para. 18(2).]

18B(2)  Subsections (3) and (4) below apply where–

(a)there is a supply of goods;

(b)those goods are eligible goods;

(c)either–

(i)that supply takes place while the goods are subject to a fiscal warehousing regime; or

(ii)after that supply but before the supply, if any, of those goods which next occurs, the person to whom the former supply is made causes the goods to be placed in a fiscal warehousing regime;

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