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.