Value Added Tax Act 1994 section 18C

Northern Ireland warehouses and fiscal warehouses: services

Section 18C, as modified by Schedule 9ZB paragraph 21, extends the rules on services performed on goods held in warehousing and fiscal warehousing regimes to cover equivalent Northern Ireland warehousing and Northern Ireland fiscal warehousing regimes.

• All references in section 18C to warehousing and fiscal warehousing regimes, and to warehouse and fiscal warehousekeepers, are expanded to include their Northern Ireland equivalents.
• For goods subject to a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime, the term "material time" takes the meaning given in Schedule 9ZB rather than the standard definition.
• For goods subject to a Northern Ireland warehousing or Northern Ireland fiscal warehousing regime, the term "duty point" takes the meaning given in paragraph 16 of Schedule 9ZB rather than the standard definition.
• For goods in a Northern Ireland fiscal warehousing regime, services carried out under Union customs legislation are treated in the same way as services carried out under domestic customs legislation for the purposes of the fiscal warehousing exemption.