Textual Amendments
F1Words 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.
Marginal Citations
12.—(1) Where this Chapter applies, a person making an application for an approval under regulation 4(1)(a) of the 2018 Regulations must do so in accordance with the time limits in this regulation and regulation 4 of the 2018 Regulations is modified in accordance with paragraphs (2) and (3).
(2) Where the person is carrying on an imported goods fulfilment business at [F1IP completion day] or commences doing so during the first period, the application for an approval must be made before the expiry of the first period.
(3) Where the person commences carrying on an imported goods fulfilment business during the second period, the application for an approval must be made before the expiry of the second period.
Commencement Information
I1Reg. 12 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.