
2018 No. 299
Customs
Value Added Tax
The Fulfilment Businesses (Approval Scheme) Regulations 2018  (revoked)
Made 5th March 2018
Laid before the House of Commons 6th March 2018
Coming into force in accordance with regulation 1
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PART 1 PRELIMINARY PROVISIONS
Citation and commencement
1 
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Interpretation
2 
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Applications and other communications with the Commissioners
3 
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PART 2 APPROVAL, VARIATION AND REVOCATION PROCEDURE
Applications for approval and to vary an approval
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Amendment of an application
5 
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Response to an application
6 
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Variation or revocation of approval by the Commissioners
7 
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PART 3 OBLIGATIONS IMPOSED ON APPROVED PERSONS
Customer not meeting UK obligations
8 
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Notice to a customer of UK obligations
9 
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Customer due diligence and record keeping
10 
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Verification of a customer's VAT registration number
11 
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Change to registered details
12 
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Ceasing to carry on a third country goods fulfilment business
13 
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PART 4 PENALTIES
Penalty assessment
14 
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Amount of penalty
15 
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Special reduction
16 
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Reasonable excuse
17 
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Payment and recovery
18 
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