# The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019, 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 day

Extent: E+W+S+N.I.



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Source: https://www.legislation.gov.uk/uksi/2019/1214/part/5/chapter/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019/part-5/chapter-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.