Regulation 13 Ceasing to carry on an imported goods fulfilment businessF2I1
Where an approved person has ceased to carry on F1an imported goods fulfilment business, that person must notify the Commissioners within 30 days beginning with the day on which the activity ceased.
Annotations
Textual amendments
- F1
Words in reg. 13 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 7(9); S.I. 2020/1641, reg. 2, Sch.
- F2
Words in reg. 13 heading substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 7(9); S.I. 2020/1641, reg. 2, Sch.