Part 5 Fulfilment Businesses
United Kingdom
- 1Preliminary
- 2Amendments
- 3Approval to carry on third country goods fulfilment business deemed to be approval to carry on imported goods fulfilment business
- 4Transitional 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