# The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019, Regulation 9: Applications in process at IP completion day

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

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.

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Source: https://www.legislation.gov.uk/uksi/2019/1214/regulation/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-miscellaneous-amendments-and-transitional-provisions-eu-exit-regulations-2019/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.