The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019

Application U.K.

11.—(1) This Chapter applies where a person meets the conditions in paragraph (2).

(2) The conditions are that the person—

(a) was not carrying on a third country goods fulfilment business before [F1 IP completion day],

(b) is carrying on an imported goods fulfilment business at [F1 IP completion day] or commences carrying on an imported goods fulfilment business within the period of 9 months beginning with the day on which [F1 IP completion day] falls, and

(c) the imported goods fulfilment business referred to in sub-paragraph (b) would not have qualified as a “third country goods fulfilment business” before [F1 IP completion day].

Textual Amendments

F1 Words in Pt. 5 substituted (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 23(3); S.I. 2020/1641, reg. 2, Sch.

Commencement Information

I1 Reg. 11 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.