PART 2APPROVAL, VARIATION AND REVOCATION PROCEDURE
Applications for approval and to vary an approvalC14
1
An application must be made to the Commissioners—
a
for an approval to carry on F1an imported goods fulfilment business, or
b
to vary any condition or restriction to which an approval is subject.
F22
An application under paragraph (1)(a) must be made on or before the day on which a person commences carrying on an imported goods fulfilment business.
3
An application under paragraph (1)(b) cannot be made if the variation is in respect of a decision which—
a
is subject to—
i
review under section 15C (review by HMRC) or section 15E (review out of time) of the Finance Act 1994 M1, or
ii
appeal under section 16 (appeals to a tribunal) of the Finance Act 1994 M2, or
b
was confirmed on such review or appeal.