Sch 9ZB para 23
(1) Section 18E applies— (a) to goods which have been subject to a Northern Ireland fiscal warehousing regime as it applies to goods which have been subject to a fiscal warehousing regime, and (b) to a Northern Ireland fiscal warehousekeeper as it applies to a fiscal warehousekeeper. (2) In this paragraph “ fiscal warehousekeeper ” has the meaning it has in sections 18A to 18F (see section 18F).