{
  "url": "https://openlegislation.uk/fulfilment-businesses-regulations-2018/regulation-2",
  "json_url": "https://openlegislation.uk/fulfilment-businesses-regulations-2018/regulation-2.json",
  "legislation": "uksi/2018/326",
  "legislation_title": "The Fulfilment Businesses Regulations 2018",
  "legislation_url": "https://openlegislation.uk/fulfilment-businesses-regulations-2018",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“application” means an application under regulation 4;\n“customer” means, in relation to an imported goods fulfilment business , the person referred to in section 48(1)(a) or (b) of the Finance (No. 2) Act 2017;\n“notice” means a notice in writing, including writing in electronic form;\n“notice of approval” means, in relation to an application for approval made under regulation 4(1)(a), a notice given by the Commissioners in accordance with regulation 6(1)(a) or (3)(a);\n“specified” means specified in a notice published by the Commissioners for the purposes of these Regulations, and “specify” is construed accordingly.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 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(2); S.I. 2020/1641, reg. 2, Sch."
    },
    {
      "type": "M",
      "label": "M1",
      "text": "The meaning of carrying on a third country goods fulfilment business is set out in section 48 of the Finance (No. 2) Act 2017."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/326/regulation/2",
    "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."
}