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

S.I. 2018/299 · made 5 March 2018 · revised to 9 March 2018

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PDFs: Printed copy https://openlegislation.uk/fulfilment-businesses-approval-scheme-regulations-2018-revoked/pdf/uksi_20180299_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/fulfilment-businesses-approval-scheme-regulations-2018-revoked/pdf/uksiem_20180299_en.pdf

## Introductory text

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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## Part 1: PRELIMINARY PROVISIONS

## 1 Citation and commencement

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## 2 Interpretation

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## 3 Applications and other communications with the Commissioners

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## Part 2: APPROVAL, VARIATION AND REVOCATION PROCEDURE

## 4 Applications for approval and to vary an approval

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## 5 Amendment of an application

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## 6 Response to an application

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## 7 Variation or revocation of approval by the Commissioners

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## Part 3: OBLIGATIONS IMPOSED ON APPROVED PERSONS

## 8 Customer not meeting UK obligations

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## 9 Notice to a customer of UK obligations

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## 10 Customer due diligence and record keeping

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## 11 Verification of a customer's VAT registration number

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## 12 Change to registered details

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## 13 Ceasing to carry on a third country goods fulfilment business

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## Part 4: PENALTIES

## 14 Penalty assessment

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## 15 Amount of penalty

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## 16 Special reduction

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## 17 Reasonable excuse

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## 18 Payment and recovery

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## Signature

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## Explanatory note

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Source: https://www.legislation.gov.uk/uksi/2018/299 (the official version)
Page: https://openlegislation.uk/fulfilment-businesses-approval-scheme-regulations-2018-revoked
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.