SCHEDULE 3U.K. Value added tax: Fiscal and other warehousing
Commencement Information
I1Sch. 3 (paras. 1-18) wholly in force at 1.6.1996; Sch. 3 (paras. 1-18) partly in force at Royal Assent see s. 26(3); Sch. 3 (paras. 1-18) in force insofar as not already in force at 1.6.1996 by S.I. 1996/1249, art. 2
11U.K.In sections 73(9) and 76(5) of the Value Added Tax Act 1994 for the words βor (7)β there shall be substituted β , (7), (7A) or (7B) β.
Commencement Information
I2Sch. 3 (paras. 1-18) wholly in force at 1.6.1996; Sch. 3 (paras. 1-18) partly in force at Royal Assent see s. 26(3); Sch. 3 (paras. 1-18) in force insofar as not already in force at 1.6.1996 by S.I. 1996/1249, art. 2