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

Transitional provision in relation to sections 53 to 55 of, and Schedule 13 to, the Finance (No. 2) Act 2017

This section has no associated Explanatory Memorandum

14.  Where Part 6 of the Fulfilment Businesses Regulations 2018 applies, the provisions of sections 53 to 55 of, and Schedule 13 to, the Finance (No. 2) Act 2017 apply only in relation to contraventions taking place on or after 1st January 2020.