{
  "url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019/regulation-12",
  "json_url": "https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019/regulation-12.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/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Modification of regulation 4 of the 2018 Regulations (applications for approval and to vary an approval)",
  "text": "(1) Where this Chapter applies, a person making an application for an approval under regulation 4(1)(a) of the 2018 Regulations must do so in accordance with the time limits in this regulation and regulation 4 of the 2018 Regulations is modified in accordance with paragraphs (2) and (3).\n(2) Where the person is carrying on an imported goods fulfilment business at IP completion day or commences doing so during the first period, the application for an approval must be made before the expiry of the first period.\n(3) Where the person commences carrying on an imported goods fulfilment business during the second period, the application for an approval must be made before the expiry of the second period.",
  "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. 12 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/12",
    "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."
}