uksi/2018/299 — The Fulfilment Businesses (Approval Scheme) Regulations 2018 (revoked)

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 1 PRELIMINARY PROVISIONS Citation and commencement 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Applications and other communications with the Commissioners 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 2 APPROVAL, VARIATION AND REVOCATION PROCEDURE Applications for approval and to vary an approval 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of an application 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Response to an application 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Variation or revocation of approval by the Commissioners 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 3 OBLIGATIONS IMPOSED ON APPROVED PERSONS Customer not meeting UK obligations 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notice to a customer of UK obligations 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Customer due diligence and record keeping 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Verification of a customer's VAT registration number 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Change to registered details 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ceasing to carry on a third country goods fulfilment business 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 4 PENALTIES Penalty assessment 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount of penalty 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special reduction 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reasonable excuse 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payment and recovery 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .