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FHDDS35100 | Approval, revoking the approval and variations: variations – policy: law

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

The legislation relating to variations to both the approved person’s registered details and their approval can be found in:

  • The Finance Act (No.2) 2017 (‘the Act’), section 49(4) and 51(1)(b)

  • The Fulfilment Businesses Regulations 2018 (‘the Regulations’) (SI 2018/326), Regulations 4, 5, 6, 7, 12 and 13.