Value Added Tax Act 1994 section 34

Warehouses

Section 34 extends the warehousing provisions so that they apply to the Isle of Man as well as Great Britain.

  • Part 4 of the Act deals with the VAT treatment of goods held in warehouses
  • References to Great Britain in Part 4 are treated as including the Isle of Man
  • This extension is reinforced by the Value Added Tax (Isle of Man) Order 1982, which generally treats the Isle of Man as part of the United Kingdom for VAT purposes
  • The practical effect is that the warehousing rules operate uniformly across Great Britain and the Isle of Man

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