
PART 1
1 
These Regulations may be cited as the Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 and come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.
PART 2
2 

(1) Group 5 of Schedule 9 to the Value Added Tax Act 1994  (finance) is amended as follows.
(2) In item 9 omit paragraphs (i) and (j).
(3) In Note (6) omit—
(a) paragraph (b) of the definition of  “Gibraltar collective investment scheme” (together with the  “or” before it); and
(b) the definition of  “recognised collective investment scheme constituted in another EEA state”.
(4) In Note (6A), for  “to (j)” substitute “
                  to (f)
                ”.
PART 3
3 

(1) The Value Added Tax (Miscellaneous Amendments, Revocation and Transitional Provisions) (EU Exit) Regulations 2019  are amended as follows.
(2) Omit regulation 6 (transitional provisions in relation to Part 20 of the Value Added Tax Regulations 1995).
(3) Omit Part 3 (amendment of the Fulfilment Businesses Regulations 2018 and transitional provisions for legislation relating to fulfilment businesses).
PART 4
4 
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5 
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PART 5
CHAPTER 1
6 

(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.
CHAPTER 2
7 

(1) The 2018 Regulations are amended as follows.
(2) In regulation 2, in the definition of  “customer”, for  “a third country goods” substitute “
                    an imported goods
                  ”.
(3) In regulation 4—
(a) in paragraph (1)(a), for  “a third country goods” substitute “
                        an imported goods
                      ”;
(b) for paragraph (2) substitute—“
(2) An application under paragraph (1)(a) must be made on or before the day on which a person commences carrying on an imported goods fulfilment business.”.
(4) In regulation 6(1)(c), for  “third country goods” substitute “
                    imported goods
                  ”.
(5) In regulation 8—
(a) in paragraphs (3) and (4), in each place it occurs, for  “a third country goods” substitute “
                        an imported goods
                      ”;
(b) in paragraph (5), for  “third country goods” substitute “
                        imported goods
                      ”.
(6) In regulation 9—
(a) in paragraph (1), in sub-paragraphs (c) and (d), in each place it occurs, for  “a third country goods” substitute “
                        an imported goods
                      ”;
(b) in paragraph (2)(c), for  “a third country goods” substitute “
                        an imported goods
                      ”.
(7) In regulation 10(1), in sub-paragraphs (c), (d), (e) and (g), in each place it occurs, for  “third country goods” substitute “
                    imported goods
                  ”.
(8) In regulation 11(2)(a)(iii), for  “a third country goods” substitute “
                    an imported goods
                  ”.
(9) In regulation 13, and in the heading for it, for  “a third country goods” substitute “
                    an imported goods
                  ”.
CHAPTER 3
8 
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.
9 
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.
CHAPTER 4
10 
In this Chapter—
 “the first period” means the period of 6 months beginning with the day on which  IP completion day  falls;
 “the second period” means the period of 3 months immediately following the expiry of the first period.
11 

(1) This Chapter applies where a person meets the conditions in paragraph (2).
(2) The conditions are that the person—
(a) was not carrying on a third country goods fulfilment business before  IP completion day,
(b) is carrying on an imported goods fulfilment business at  IP completion day  or commences carrying on an imported goods fulfilment business within the period of 9 months beginning with the day on which  IP completion day  falls, and
(c) the imported goods fulfilment business referred to in sub-paragraph (b) would not have qualified as a  “third country goods fulfilment business” before  IP completion day.
12 

(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).
(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.
(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.
13 
The Commissioners may assess a penalty where a person fails to comply with the requirements set out in regulation 4(2) of the 2018 Regulations as modified by regulation 12.
14 
Where this Chapter applies, the Commissioners' power to assess a penalty under regulation 14(1)(b) and (c), (2) and (3) of the 2018 Regulations may only be exercised in respect of contraventions taking place after the expiry of the second period.
15 
Where this Chapter applies, the provisions of sections 53 to 55 of, and Schedule 13 to, the 2017 Act apply only in relation to contraventions taking place after the expiry of the second period.
Mike Freer
David Rutley

Two of the Lord Commissioners of Her Majesty's Treasury
