OpenLegislation

Regulation 11 ApplicationI1

United Kingdom

(1)

This Chapter applies where a person meets the conditions in paragraph (2).

(2)

The conditions are that the person—

(a)

was not carrying on a third country goods fulfilment business before F1IP completion day,

(b)

is carrying on an imported goods fulfilment business at IP completion day or commences carrying on an imported goods fulfilment business within the period of 9 months beginning with the day on which IP completion day falls, and

(c)

the imported goods fulfilment business referred to in sub-paragraph (b) would not have qualified as a “third country goods fulfilment business” before IP completion day.

Annotations

Textual amendments

F1

Words in Pt. 5 substituted (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 23(3); S.I. 2020/1641, reg. 2, Sch.

Commencement

I1

Reg. 11 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Notes on Chapter 4

Marginal citations

M1

2018 c. 22.