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  1. Home
HMRC internal manual

VAT Fulfilment House Due Diligence Scheme

From:
HM Revenue & Customs
Published
16 November 2022
Updated:
16 January 2023 - See all updates
  1. Back to contents
  2. FHDDS30000
  3. FHDDS33000

FHDDS33100 - Approval, revoking the approval and variations: revoking approval – policy: law

(The Fulfilment Businesses Regulations 2018, regulation 7)

The legislation relating to revoking an approval can be found in:

  • The Finance Act (No.2) 2017 (‘the Act’), section 50(4)
  • The Fulfilment Businesses Regulations 2018 (‘the Regulations’) (SI 2018/326), Regulation 7
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