C4C6C5Part I Customs and Excise

Annotations:
Modifications etc. (not altering text)
C4

Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)

C1C2C3C9C8C6C5C4C7C10Chapter II Appeals and Penalties

Annotations:
Modifications etc. (not altering text)
C1

Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5

C9

Pt. 1 Ch. 2 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1248, reg. 29B(8)(a) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.)

Customs and excise reviews and appeals

16AF1Temporary approvals etc pending review or appeal: eligibility

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 F2section 100 of the Finance (No. 2) Act 2023 (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.