48 Carrying on [an imported goods] fulfilment business
Finance (No 2) Act 2017 (2017 c 32) | Legislation

Part 3 Fulfilment Businesses

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

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