Part 7Miscellaneous and final
Management of customs and excise
341Temporary approvals etc
1
Section 16B of FA 1994 (temporary approvals etc pending review or appeal: process) is amended as follows.
2
In subsection (3), for paragraph (b) substitute—
b
expires—
i
on the expiry day determined in accordance with subsection (4), or
ii
if HMRC are satisfied that it is appropriate in all the circumstances, on a later day determined by HMRC, and
3
In subsection (4), for “The day on which a temporary approval expires is” substitute “For the purposes of subsection (3)(b)(i), the expiry day in relation to a temporary approval is”
.