The Fulfilment Businesses (Approval Scheme) Regulations 2018 (revoked)
Section 49(1) of the Finance (No. 2) Act 2017 provides that a person may not carry on a third country goods fulfilment business otherwise than in accordance with an approval given by the Commissioners for Her Majesty's Revenue and Customs (“the Commissioners”). A person carries on a third country goods fulfilment business if they meet the test set out in section 48 of the Finance (No. 2) Act 2017.
Lifecycle
Department
Made
05 Mar 2018
—
Comes into force
TBC
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 51, 55 and 57 of the Finance (2) Act 2017: No.
DocumentsOpen on legislation.gov.uk →