Related Commentary  Related HMRC Manuals

18C(1)  Where–

(a)a taxable person makes a supply of specified services;

(b)those services are wholly performed on or in relation to goods while those goods are subject to a warehousing or fiscal warehousing regime;

(c)(except where the services are the supply by an occupier of a warehouse or a fiscal warehousekeeper of warehousing or fiscally warehousing the goods) the person to whom the supply is made gives the supplier a certificate, that the services are so performed;

(d)the supply of services would (apart from this section) be taxable and not zero-rated; and

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