Finance (No. 2) Act 2017
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Change 1
48 Carrying on an imported goods fulfilment business
(1) For the purposes of this Part a person carries on an imported goods fulfilment business if the person, by way of business— (a) stores imported goods which are owned by a person who is not UK-established, or (b) stores imported goods on behalf of a person who is not UK-established, at a time when the conditions in subsection (2) are met in relation to the goods. (2) The conditions are that— (a) there has been no supply of the goods in the United Kingdom for the purposes of VATA 1994, and (b) the goods are being offered for sale in the United Kingdom or elsewhere. (3) But a person does not carry on an imported goods fulfilment business if the person's activities within subsection (1) are incidental to the carriage of the goods. (4) Goods are “imported goods” if they have been imported into the United Kingdom for the purposes of VATA 1994 (as to which, see section 15 and paragraph 1 of Schedule 9ZB). (4A) But goods that are treated as imported for the purposes of VATA 1994 as a result of paragraph 3 of Schedule 9ZB are not imported goods for the purposes of this Part. (5) A person is “UK-established” if the person's business establishment is in the United Kingdom as determined for the purposes of section 9 of VATA 1994.
48 Carrying on an imported goods fulfilment business
(1) For the purposes of this Part a person carries on an imported goods fulfilment business if the person, by way of business— (a) stores imported goods which are owned by a person who is not UK-established, or (b) stores imported goods on behalf of a person who is not UK-established, at a time when the conditions in subsection (2) are met in relation to the goods. (2) The conditions are that— (a) there has been no supply of the goods in the United Kingdom for the purposes of VATA 1994, and (b) the goods are being offered for sale in the United Kingdom or elsewhere. (3) But a person does not carry on an imported goods fulfilment business if the person's activities within subsection (1) are incidental to the carriage of the goods. (4) Goods are “imported goods” if they have been imported into the United Kingdom for the purposes of VATA 1994 (as to which, see section 15 and paragraph 1 of Schedule 9ZB). (4A) But goods that are treated as imported for the purposes of VATA 1994 as a result of paragraph 3 of Schedule 9ZB are not imported goods for the purposes of this Part. (5) A person is “UK-established” if the person's business establishment is in the United Kingdom as determined for the purposes of section 9 of VATA 1994.
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