http://www.legislation.gov.uk/uksi/2018/298/introduction/made

The Finance (No. 2) Act 2017, Part 3 (Appointed Days) Regulations 2018

en

King's Printer of Acts of Parliament

2018-03-05

CUSTOMS

VALUE ADDED TAX

These Regulations appoint the days on which the remaining provisions of Part 3 of the Finance (No. 2) Act 2017 (“the Act”) come into force. Part 3 of the Act introduces a scheme prohibiting any person from carrying on a third country goods fulfilment business unless the person is approved by the Commissioners for Her Majesty’s Revenue and Customs. The provisions of Part 3 conferring powers to make regulations came into force on 16th November 2017 (the day on which the Act was passed).