The Warehousekeepers and Owners of Warehoused Goods Regulations 1999

Application of section 98 of the ActU.K.

10.  If the Commissioners revoke their approval of an occupier as an authorized warehousekeeper for the purposes of section 93(1)(a) of the Act section 98(3) and (3A) of the Act shall apply as if–

(a)in subsection (3), for the words “the warehouse ceases to be approved” there were substituted “the Commissioners notified the authorized warehousekeeper that they have revoked his approval”,

(b)in both subsections, as if the word “former” (in every place at which it occurs) were omitted, and

(c)in subsection (3A)(b) for the words “warehouse were still a warehouse” there were substituted “occupier were still approved”.

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

I1Reg. 10 in force at 1.10.1999, see reg. 1