Finance Act 1994

[F1 16A Temporary approvals etc pending review or appeal: eligibility U.K.

(1) Section 16B applies where HMRC notify P of an approval decision and—

(a) HMRC are required to review the decision under section 15C or 15E, or

(b) the decision, or the decision on a review under that section, has been appealed to an appeal tribunal under section 16.

(2) An approval decision is a decision as to whether or not, and in which respects, any person or place (as the case may be) is to be or is to continue to be—

(a) approved under section 92 of CEMA 1979 (warehousekeepers and owners of warehouses goods regime: approval of excise warehouses);

(b) approved and registered under section 100G of CEMA 1979 by virtue of—

(i) regulation 3 of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (S.I. 1999/1278) (authorized warehousekeepers);

(ii) regulation 5 of those Regulations (registered owners);

(iii) regulation 6 of those Regulations (duty representatives);

(iv) regulation 4 of the Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002 (S.I. 2002/3057) (registered dealers in controlled oil);

(c) approved and registered to carry on a controlled activity under section 88C ALDA 1979 (alcohol wholesalers registration scheme);

(d) approved to carry on a controlled activity under section 8L of TPDA 1979 (raw tobacco scheme);

(e) approved and registered under section 49 F(No.2)A 2017 (fulfilment houses due diligence scheme);

(f) licensed to carry out a regulated activity under the Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018 (S.I. 2018/75) (tobacco machinery scheme).

(3) The Commissioners may by regulations made by statutory instrument amend subsection (2) so as to add, vary or remove a paragraph of that subsection.

(4) A statutory instrument containing regulations under subsection (3) is subject to annulment in pursuance of a resolution of the House of Commons.]

Textual Amendments

F1 Ss. 16A-16C inserted (5.7.2021) by Finance Act 2021 (c. 26), s. 131(1)(3) (with s. 131(2)); S.I. 2021/799, reg. 2