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There are currently no known outstanding effects for the The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019, CHAPTER 4.
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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
10. In this Chapter—
“the first period” means the period of 6 months beginning with the day on which [F1IP completion day] falls;
“the second period” means the period of 3 months immediately following the expiry of the first period.
Commencement Information
I1Reg. 10 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
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 [F1IP completion day],
(b)is carrying on an imported goods fulfilment business at [F1IP completion day] or commences carrying on an imported goods fulfilment business within the period of 9 months beginning with the day on which [F1IP 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 [F1IP completion day].
Commencement Information
I2Reg. 11 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
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
I3Reg. 12 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
13. The Commissioners may assess a penalty where a person fails to comply with the requirements set out in regulation 4(2) of the 2018 Regulations as modified by regulation 12.
Commencement Information
I4Reg. 13 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
14. Where this Chapter applies, the Commissioners' power to assess a penalty under regulation 14(1)(b) and (c), (2) and (3) of the 2018 Regulations may only be exercised in respect of contraventions taking place after the expiry of the second period.
Commencement Information
I5Reg. 14 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
15. Where this Chapter applies, the provisions of sections 53 to 55 of, and Schedule 13 to, the 2017 Act apply only in relation to contraventions taking place after the expiry of the second period.
Commencement Information
I6Reg. 15 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
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