# The Fulfilment Businesses Regulations 2018, Introduction: Introductory text


Customs
Value Added Tax
Made 7th March 2018
Laid before the House of Commons 8th March 2018
Coming into force in accordance with regulation 1
The 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 :

---
Source: https://www.legislation.gov.uk/uksi/2018/326/introduction (the official version)
Page: https://openlegislation.uk/fulfilment-businesses-regulations-2018/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.