{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019/regulation-11",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019/regulation-11.json",
  "legislation": "uksi/2019/1214",
  "legislation_title": "The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Application",
  "text": "(1) This Chapter applies where a person meets the conditions in paragraph (2).\n(2) The conditions are that the person—\n(a) was not carrying on a third country goods fulfilment business before IP completion day,\n(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\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 11 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/1214/regulation/11",
    "retrieved_at": "2026-10-28T22:37:51.944125+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}