SCHEDULE 29 Administration of VAT
Finance Act 2012 (2012 c 14) | Legislation

SCHEDULE 29 Administration of VAT

Section 204

1

VATA 1994 is amended as follows.

2

(1)     Section 18B (fiscally warehoused goods: relief) is amended as follows.

(2)     . . .

(3)     In subsection (2)(d) omit “in such form as the Commissioners may by regulations specifyâ€.

(4)     After subsection (2) insert—

“(2A)     A certificate under subsection (1)(d) or (2)(d) must be in such form as may be specified by regulations or by the Commissioners in accordance with regulations.â€

3

(1)     Section 18C (warehouses and fiscal warehouses: services) is amended as follows.

(2)     In subsection (1)(c) omit “, in such a form as the Commissioners may by regulations specify,â€.

(3)     After subsection (1) insert—

“(1A)     A certificate under subsection (1)(c) must be in such form as may be specified by regulations or by the Commissioners in accordance

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