(1)The Commissioners may by regulations make provision—
(a)regulating the approval and registration of persons under this Part,
(b)regulating the variation or revocation of any such approval or registration, or of any condition or restriction to which such an approval or registration is subject,
(c)about the register maintained under section 50,
(d)regulating the carrying on of [F1an imported goods] fulfilment business, and
(e)imposing obligations on approved persons.
(2)The regulations may, in particular, make provision—
(a)requiring applications, and other communications with the Commissioners, to be made electronically;
(b)as to the procedure for the approval and registration of bodies corporate which are members of the same group;
(c)requiring approved persons to keep and make available for inspection such records as may be prescribed by or under the regulations.
Textual Amendments
F1Words in s. 51(1)(d) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 126 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)
Commencement Information
I1Pt. 3: s. 51 in force at Royal Assent for specified purposes, see s. 59(1)(a)
I2S. 51 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)