http://www.legislation.gov.uk/uksi/2018/299/regulation/18The Fulfilment Businesses (Approval Scheme) Regulations 2018 (revoked)texttext/xmlenStatute Law DatabaseCUSTOMSVALUE ADDED TAX2024-04-02Expert Participation2018-03-09. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .PART 4PENALTIESPayment and recovery18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .