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FHDDS22000 | Policy and background: the law

From HM Revenue & Customs · VAT Fulfilment House Due Diligence Scheme

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.