http://www.legislation.gov.uk/uksi/2018/298/regulation/1/made
The Finance (No. 2) Act 2017, Part 3 (Appointed Days) Regulations 2018
en
King's Printer of Acts of Parliament
2018-03-05
CUSTOMS
VALUE ADDED TAX
These Regulations appoint the days on which the remaining provisions of Part 3 of the Finance (No. 2) Act 2017 (“the Act”) come into force. Part 3 of the Act introduces a scheme prohibiting any person from carrying on a third country goods fulfilment business unless the person is approved by the Commissioners for Her Majesty’s Revenue and Customs. The provisions of Part 3 conferring powers to make regulations came into force on 16th November 2017 (the day on which the Act was passed).
Citation1
These Regulations may be cited as the Finance (No. 2) Act 2017, Part 3 (Appointed Days) Regulations 2018.