# The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019, Regulation 6: Interpretation and effect

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

(1) In this Part—
“the 2017 Act” means the Finance (No. 2) Act 2017 ;
“the 2018 Regulations” means the Fulfilment Businesses Regulations 2018 ;
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“imported goods fulfilment business” has the meaning given by section 48 of the 2017 Act, as it has effect on and after IP completion day;
“third country goods fulfilment business” has the meaning given by section 48 of the 2017 Act as it had effect immediately before IP completion day.
(2) The changes effected by regulation 7(3) in relation to regulation 4 of the 2018 Regulations do not have effect in relation to a person who was carrying on a third country goods fulfilment business before IP completion day.

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Source: https://www.legislation.gov.uk/uksi/2019/1214/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.