{
  "url": "https://openlegislation.uk/fulfilment-businesses-regulations-2018",
  "json_url": "https://openlegislation.uk/fulfilment-businesses-regulations-2018.json",
  "id": "uksi/2018/326",
  "title": "The Fulfilment Businesses Regulations 2018",
  "short_title": "Fulfilment Businesses 2018",
  "long_title": "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.",
  "citation": "S.I. 2018/326",
  "type": "uksi",
  "year": "2018",
  "number": "326",
  "version": "current",
  "date": "2018-03-07",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
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      "extent": null,
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      "path": "part/3",
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      "number": "3",
      "heading": "OBLIGATIONS IMPOSED ON APPROVED PERSONS",
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      "path": "regulation/8",
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      "heading": "Customer not meeting UK obligations",
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      "heading": "Notice to a customer of UK obligations",
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      "heading": "Verification of a customer's VAT registration number",
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      "parent": "part/3"
    },
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      "path": "regulation/12",
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      "number": "12",
      "heading": "Change to registered details",
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      "heading": "Ceasing to carry on an imported goods fulfilment business",
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