FHDDS22000 - Policy and background: the law

The legislation relating to the scheme can be found in:

• The Finance Act (No.2) 2017 (‘the Act’), sections 48-59 and Schedule 13
• The Fulfilment Businesses Regulations 2018 (‘the Regulations’) (SI 2018/236)

Following the UK’s exit from the EU amendments were made to this legislation in:

• The Taxation (Cross-border Trade) Act 2018, Schedule 8 paragraphs 122-131
• The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (SI 2019/1214), articles 6-15.