Value Added Tax Act 1994 section Schedule 9ZB paragraph 24

Incorrect Northern Ireland fiscal warehousing certificates

Section Schedule 9ZB paragraph 24 sets out the penalties that apply when a person prepares an incorrect certificate in connection with the acquisition of goods into a Northern Ireland fiscal warehouse from an EU member State.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.