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Regulation 9 Applications in process at IP completion dayF1I1

United Kingdom

Where before IP completion day a person has made an application for an approval to carry on a third country goods fulfilment business, or to vary any condition or restriction to which an approval is subject, that application is deemed on and after IP completion day to be an application for an approval to carry on an imported goods fulfilment business or to vary any condition or restriction to which an approval to carry on such a business is subject.

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. 9 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.