3.—(1) For the purposes of sections 93(1) and 100G of the Act the Commissioners may approve occupiers of excise warehouses in accordance with the provisions of F1... these regulations and register them as registered excise dealers and shippers in accordance with section 100G(2) of the Act.
(2) An occupier who has been so approved and registered shall be known as an authorized warehousekeeper.
(3) An authorized warehousekeeper may be approved and registered in respect of all the excise warehouses he occupies.
Textual Amendments
F1Words in reg. 3(1) omitted (2.3.2010) by virtue of The Warehousekeepers and Owners of Warehoused Goods (Amendment) Regulations 2010 (S.I. 2010/250), regs. 1, 2
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(c)
Commencement Information
4. If the Commissioners exercise their power to revoke their approval and registration of an occupier as an authorized warehousekeeper in accordance with section 100G(5) of the Act they shall also revoke his approval for the purposes of section 93(1) of the Act.
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(c)
Commencement Information