Textual Amendments
F1Pt. 16(A) and heading inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 12, 13
145A.—(1) In this Part unless the context otherwise requires—
“eligible goods” has the meaning given by section 18B(6);
“fiscal warehouse” includes all fiscal warehouses kept by the same fiscal warehousekeeper;
“material time” has the meaning given by section 18F(1) in the case of a fiscal warehousing regime and section 18(6) in the case of a warehousing regime;
“regulation” or “regulations” refers to the relevant regulation or regulations of these Regulations; and,
“section” or “sections” refers to the relevant section or sections of the Act.
(2) For the purposes of this Part, where a fiscal warehousekeeper keeps one or more fiscal warehouses there shall be associated with him a single fiscal warehousing regime; and “relevant fiscal warehousekeeper”, “relevant fiscal warehouse”, “relevant fiscal warehousing regime”, “his fiscal warehouse”, “his fiscal warehousing regime” and similar expressions shall be construed in this light.]