There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 1.
1(1)A penalty is payable by a person (“P”) who—U.K.
(a)carries on [F1an imported goods] fulfilment business, and
(b)is not an approved person.
(2)In this Schedule references to a “contravention” are to acting as mentioned in sub-paragraph (1).
Textual Amendments
F1Words in Sch. 13 para. 1(1)(a) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 130(2) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
Commencement Information
I1Sch. 13 para. 1 in force at Royal Assent for specified purposes, see s. 59
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