Chapter 4 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 dayM1F1

United Kingdom

1. 10Interpretation of this Chapter
2. 11Application
3. 12Modification of regulation 4 of the 2018 Regulations (applications for approval and to vary an approval)
4. 13Penalty assessment for failure to comply with the time limits in regulation 12 above
5. 14Suspension of Commissioners' power to assess penalties under regulation 14(1)(b) and (c), (2) and (3) of the 2018 Regulations until on or after the expiry of the second period
6. 15Transitional provision in relation to sections 53 to 55 of, and Schedule 13 to, the 2017 Act