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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Act 1994 Schedule 5A
Goods eligible to be fiscally warehoused
Schedule 5A defines the specific categories of goods, identified by customs tariff codes, that qualify for storage in a fiscal warehouse, allowing VAT on those goods to be suspended while they remain warehoused.
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.