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

Transitional provision in relation to regulation 4 of the Fulfilment Businesses Regulations 2018

This section has no associated Explanatory Memorandum

13.—(1) The changes effected by regulation 12(4) in relation to regulation 4 of the Fulfilment Businesses Regulations 2018 do not have effect in relation to a person who was carrying on a third country goods fulfilment business before exit day.

(2) In paragraph (1), “third country goods fulfilment business” has the meaning given by section 48 of the Act as it had effect immediately before exit day.