The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

Applications in process at [F1IP completion day] U.K.

This section has no associated Explanatory Memorandum

9.  Where before [F1IP completion day] a person has made an application for an approval to carry on a third country goods fulfilment business, or to vary any condition or restriction to which an approval is subject, that application is deemed on and after [F1IP completion day] to be an application for an approval to carry on an imported goods fulfilment business or to vary any condition or restriction to which an approval to carry on such a business is subject.

Textual Amendments

Commencement Information

I1Reg. 9 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.