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FHDDS31100 | Approval, revoking the approval and variations: approval - policy: law

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

The legislation relating to approval can be found in:

  • The Finance Act (No.2) 2017 (‘the Act’), section 49 & 50

  • The Fulfilment Businesses Regulations 2018 (‘the Regulations’) (SI 2018/326), Regulations Part 2-5