PART 5 U.K.Fulfilment Businesses

CHAPTER 4 U.K.M1 Transitional provisions for persons who before [F1 IP completion day] were not carrying on a “third country goods fulfilment business” but who, as a result of amendments made by paragraph 123 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 to section 48 of the 2017 Act, are carrying on “an imported goods fulfilment business” at [F1 IP completion day] or commence doing so during the 9 month period following [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.

Marginal Citations

M1 2018 c. 22.

Transitional provision in relation to sections 53 to 55 of, and Schedule 13 to, the 2017 Act U.K.

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

I1 Reg. 15 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.