# The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019, Regulation 11: Application

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

(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 IP 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.

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Source: https://www.legislation.gov.uk/uksi/2019/1214/regulation/11 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.