»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp legislation relating to the scheme can be found in:

• »Ê¹ÚÌåÓýapp Finance Act (No.2) 2017 (‘the Actâ€�), sections 48-59 and Schedule 13
• »Ê¹ÚÌåÓýapp Fulfilment Businesses Regulations 2018 (‘the Regulationsâ€�) (SI 2018/236)

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

• »Ê¹ÚÌåÓýapp Taxation (Cross-border Trade) Act 2018, Schedule 8 paragraphs 122-131
• »Ê¹ÚÌåÓýapp Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (SI 2019/1214), articles 6-15.