OpenLegislation

The Fulfilment Businesses (Approval Scheme) Regulations 2018 (revoked)

S.I. 2018/299 · Made 5 March 2018 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 9 March 2018.

Customs

Value Added Tax

Made 5th March 2018

Laid before the House of Commons 6th March 2018

Coming into force in accordance with regulation 1

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Annotations to the whole text

Textual amendments

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Regulations revoked (9.3.2018) by The Fulfilment Businesses Regulations 2018 (S.I. 2018/326), reg. 19

Contents

  1. Part 1: PRELIMINARY PROVISIONS Repealed
  2. 1Citation and commencement Repealed
  3. 2Interpretation Repealed
  4. 3Applications and other communications with the Commissioners Repealed
  5. Part 2: APPROVAL, VARIATION AND REVOCATION PROCEDURE Repealed
  6. 4Applications for approval and to vary an approval Repealed
  7. 5Amendment of an application Repealed
  8. 6Response to an application Repealed
  9. 7Variation or revocation of approval by the Commissioners Repealed
  10. Part 3: OBLIGATIONS IMPOSED ON APPROVED PERSONS Repealed
  11. 8Customer not meeting UK obligations Repealed
  12. 9Notice to a customer of UK obligations Repealed
  13. 10Customer due diligence and record keeping Repealed
  14. 11Verification of a customer's VAT registration number Repealed
  15. 12Change to registered details Repealed
  16. 13Ceasing to carry on a third country goods fulfilment business Repealed
  17. Part 4: PENALTIES Repealed
  18. 14Penalty assessment Repealed
  19. 15Amount of penalty Repealed
  20. 16Special reduction Repealed
  21. 17Reasonable excuse Repealed
  22. 18Payment and recovery Repealed
  23. Signature
  24. Explanatory note

1Citation and commencement

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2Interpretation

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3Applications and other communications with the Commissioners

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4Applications for approval and to vary an approval

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5Amendment of an application

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6Response to an application

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7Variation or revocation of approval by the Commissioners

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8Customer not meeting UK obligations

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9Notice to a customer of UK obligations

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10Customer due diligence and record keeping

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11Verification of a customer's VAT registration number

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12Change to registered details

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13Ceasing to carry on a third country goods fulfilment business

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14Penalty assessment

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15Amount of penalty

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16Special reduction

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17Reasonable excuse

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18Payment and recovery

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Signature

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Explanatory note

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