# Finance (No. 2) Act 2017, Paragraph 1


(1) A penalty is payable by a person (“P”) who—
(a) carries on an imported goods fulfilment business, and
(b) is not an approved person.
(2) In this Schedule references to a “contravention” are to acting as mentioned in sub-paragraph (1).

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/13/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.