Acquisition or supply of goods
Dutiable goods, meaning
Legislation/Regulatory –
VATA94
s. 18(6)
Duty point, meaning
Legislation/Regulatory –
VATA94
s. 18(6)
Material time, meaning
Legislation/Regulatory –
VATA94
s. 18(6)
Place and time of supply
Legislation/Regulatory –
VATA94
s. 18
Warehouse, meaning
Legislation/Regulatory –
VATA94
s. 18(6)
Approval of warehouses
Legislation/Regulatory –
CEMA79
s. 92
Ascertaining quantity by taking account
Legislation/Regulatory –
SI 1988/809
reg. 30
Capital allowances
Customs
Designated file
Legislation/Regulatory –
SI 1988/809
reg. 4
Duty chargeable
Ascertainment by reference to labels
Legislation/Regulatory –
SI 1988/809
reg. 31
Calculation
Legislation/Regulatory –
SI 1988/809
reg. 29
Goods diverted to home use after removal without payment of duty
Legislation/Regulatory –
SI 1988/809
reg. 27
Goods removed for home use
Legislation/Regulatory –
SI 1988/809
reg. 26
Missing or deficient goods
Legislation/Regulatory –
SI 1988/809
reg. 28
Ship goods as stores without payment of duty
Entry of goods not in warehouse
Legislation/Regulatory –
SI 1988/809
reg. 18
Form of entries
Legislation/Regulatory –
SI 1988/809
reg. 8
Imported goods
Bonded warehouse
Goods removed from warehouse, tax point
Valuation
Industrial buildings allowance
Information for protection of revenue
Legislation/Regulatory –
SI 1988/809
reg. 24
Invoices relating to supply services
Manner of commissioners' directions
Legislation/Regulatory –
SI 1988/809
reg. 7
Meaning
Legislation/Regulatory –
SI 1988/809
reg. 2
Operations
Generally
Legislation/Regulatory –
SI 1988/809
reg. 14
Permitted
Legislation/Regulatory –
SI 1988/809
Sch. 1
Place of supply of goods
Legislation/Regulatory –
SI 1995/2518
reg. 145K
Proprietor's examination
Legislation/Regulatory –
SI 1988/809
reg. 13
Receipt of
Legislation/Regulatory –
SI 1988/809
reg. 11
Records
Generally
Legislation/Regulatory –
SI 1988/809
reg. 21,
25
Occupier
Legislation/Regulatory –
SI 1988/809
Sch. 2
Preservation
Legislation/Regulatory –
SI 1988/809
reg. 22
Production
Legislation/Regulatory –
SI 1988/809
reg. 23
Proprietor
Legislation/Regulatory –
SI 1988/809
Sch. 3
Registration
Regulations
Legislation/Regulatory –
CEMA79
s. 1(1)
Relief from duty
Conditions
Legislation/Regulatory –
SI 1988/809
reg. 10A
Generally
Legislation/Regulatory –
CEMA79
s. 46
Particulars which must be contained in document
Legislation/Regulatory –
SI 1988/809
Sch. 5
Removal
Accountability
Legislation/Regulatory –
VATA94
s. 18D
Entry
Generally
Legislation/Regulatory –
SI 1988/809
reg. 17
Occupier's responsibilities
Legislation/Regulatory –
SI 1988/809
reg. 15
Payment of VAT, time of
Removal of goods
Best judgment assessments
Recovery of VAT
Tax point
Removals and (tobacco products)
Returns
Legislation/Regulatory –
SI 1988/809
reg. 20
Rewarehousing, meaning
Legislation/Regulatory –
SI 1988/809
reg. 2
Samples
Securing, marking and taking stock
Legislation/Regulatory –
SI 1988/809
reg. 12
Services
Certificates
Generally
Legislation/Regulatory –
VATA94
s. 18C
Invoices
Returns and payment of VAT
Legislation/Regulatory –
SI 1995/2518
reg. 40
Storage of goods, place of supply of services
Theft of goods placed under customs warehousing arrangements, charge to VAT
Time of warehousing
Legislation/Regulatory –
SI 1988/809
reg. 10
Variation of provisions at request of occupier/proprietor
Legislation/Regulatory –
SI 1988/809
reg. 5
Warehouse, meaning
Legislation/Regulatory –
CEMA79
s. 1(1)
Warehoused, meaning
Warehousekeeper, other than customs, jointly and severally liable for VAT