PART 5 Fulfilment Businesses

CHAPTER 4 Transitional provisions for persons who before exit day were not carrying on a “third country goods fulfilment business” but who, as a result of amendments made by paragraph 123 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018(1) to section 48 of the 2017 Act, are carrying on “an imported goods fulfilment business” at exit day or commence doing so during the 9 month period following exit day

Interpretation of this Chapter

10.  In this Chapter—

“the first period” means the period of 6 months beginning with the day on which exit day falls;

“the second period” means the period of 3 months immediately following the expiry of the first period.

(1)

2018 c. 22.