{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019",
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  "id": "uksi/2019/1214",
  "title": "The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019",
  "short_title": "Value Added Tax (Miscellaneous Amendments and Transitional Provisions) 2019",
  "long_title": "These Regulations are made in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU.",
  "citation": "S.I. 2019/1214",
  "type": "uksi",
  "year": "2019",
  "number": "1214",
  "version": "current",
  "date": "2019-09-04",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
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      "heading": "Introductory text",
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      "status": null,
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      "heading": "Amendment of primary legislation relating to value added tax",
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      "heading": "Amendment of Schedule 9 to the Value Added Tax Act 1994 (exemptions)",
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      "status": "repealed",
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      "heading": "Fulfilment Businesses",
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      "status": null,
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      "heading": "Amendment of the 2018 Regulations",
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      "heading": "Approval to carry on third country goods fulfilment business deemed to be approval to carry on imported goods fulfilment business",
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      "status": null,
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      "heading": "Approvals accepted before IP completion day",
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      "status": null,
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      "kind": "chapter",
      "number": "4",
      "heading": "Transitional provisions for persons who before IP completion day were not carrying on a “third country goods fulfilment business” but who, as a result of amendments made by paragraph 123 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 to section 48 of the 2017 Act, are carrying on “an imported goods fulfilment business” at IP completion day or commence doing so during the 9 month period following IP completion day",
      "url": null,
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      "path": "regulation/10",
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      "number": "10",
      "heading": "Interpretation of this Chapter",
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      "heading": "Modification of regulation 4 of the 2018 Regulations (applications for approval and to vary an approval)",
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      "heading": "Penalty assessment for failure to comply with the time limits in regulation 12 above",
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