Approved Warehouse; failure to comply with conditions imposed by HMRC; Customs and Excise Management Act 1979 sections 92 and 93; The Excise Warehousing (Etc.) Regulations 1988, regulation 7; Notice 197; Notice 50.
Citations:
[2007] UKVAT-Excise E01049
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 July 2022; Ref: scu.272128