In section 67 (remote operating licence), at the end insert—

“(4)

The power of the Commission to issue a remote operating licence to the holder of a licence suspended or revoked pursuant to a direction given under Schedule 27 to the Finance Act 2014 is subject to paragraph 7 of that Schedule (requirement for HMRC's consent).”

In section 118 (suspension of operating licence), after subsection (3) insert—

“(3A)

The Commission must suspend an operating licence if directed to do so under paragraph 3 of Schedule 27 to the Finance Act 2014.”

After that section insert—

“118AReinstatement

(1)

If an operating licence has been suspended in accordance with section 118(3A), the Commission must reinstate the licence if directed to do so under paragraph 4 or 5 of Schedule 27 to the Finance Act 2014.

(2)

Where the Commission reinstate an operating licence it—

(a)

must specify the time when the reinstatement takes effect, and

(b)

may make the reinstatement subject to conditions.”

In section 119 (revocation of operating licence), after subsection (3) insert—

“(3A)

The Commission must revoke an operating licence if directed to do so under paragraph 6 of Schedule 27 to the Finance Act 2014.”