Regulation 8 Approvals accepted before IP completion dayF1I1
United Kingdom
Where before IP completion day the Commissioners have accepted an application for an approval to carry on a third country goods fulfilment business, that approval is deemed on and after IP completion day to be an approval to carry on an imported goods fulfilment business.
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. 8 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.