{
  "url": "https://openlegislation.uk/fulfilment-businesses-regulations-2018/introduction",
  "json_url": "https://openlegislation.uk/fulfilment-businesses-regulations-2018/introduction.json",
  "legislation": "uksi/2018/326",
  "legislation_title": "The Fulfilment Businesses Regulations 2018",
  "legislation_url": "https://openlegislation.uk/fulfilment-businesses-regulations-2018",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Customs\nValue Added Tax\nMade 7th March 2018\nLaid before the House of Commons 8th March 2018\nComing into force in accordance with regulation 1\nThe Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 49(3), 51, 55 and 57 of the Finance (No. 2) Act 2017 :",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "2017 c. 32."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/326/introduction",
    "retrieved_at": "2026-10-28T23:00:36.383552+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}