http://www.legislation.gov.uk/uksi/2018/326/introduction/made
The Fulfilment Businesses Regulations 2018
en
King's Printer of Acts of Parliament
2018-03-08
CUSTOMS
VALUE ADDED TAX
Section 49(1) of the Finance (No. 2) Act 2017 provides that a person may not carry on a third country goods fulfilment business otherwise than in accordance with an approval given by the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”). A person carries on a third country goods fulfilment business if they meet the test set out in section 48 of the Finance (No. 2) Act 2017.
The Fulfilment Businesses Regulations 2018
reg. 1(2)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(2)(a)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 1(3)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(2)(b)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 1(5)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(2)(c)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 2
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(3)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 4(1)(a)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(4)(a)
reg. 13
reg. 1
reg. 2
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The Fulfilment Businesses Regulations 2018
reg. 4(2)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(4)(b)
reg. 13
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 6(1)(c)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(5)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 8(3)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(6)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 8(4)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(6)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 8(5)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(6)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 9(1)(c)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(7)(a)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 9(1)(d)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(7)(a)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 9(2)(c)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(7)(b)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 10(1)(c)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(7)(b)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 10(1)(d)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(7)(b)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 10(1)(e)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(7)(b)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 10(1)(g)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(7)(b)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 11(2)(a)(iii)
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(9)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 13
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(10)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
reg. 13 heading
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(10)
reg. 1
reg. 2
Sch.
The Fulfilment Businesses Regulations 2018
Pt. 6
The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019
reg. 12(11)
reg. 1
reg. 2
Sch.
This Statutory Instrument has been made in consequence of a defect in SI 2018/299 and is being issued free of charge to all known recipients of that Statutory Instrument.
2018 No. 326
Customs
Value Added Tax
The Fulfilment Businesses Regulations 2018
Made
Laid before the House of Commons
Coming into force in accordance with regulation 1
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 49(3), 51, 55 and 57 of the Finance (No. 2) Act 20171: