The Fulfilment Businesses Regulations 2018 No. 326

PART 2 U.K. APPROVAL, VARIATION AND REVOCATION PROCEDURE

Applications for approval and to vary an approval U.K.

4.—(1) An application must be made to the Commissioners—

(a) for an approval to carry on [F1 an imported goods] fulfilment business, or

(b) to vary any condition or restriction to which an approval is subject.

[F2 (2) 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.

Textual Amendments

F1 Words in reg. 4(1)(a) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 7(3)(a) (with regs. 6(2), 11-14) (as amended by S.I. 2020/1495, regs. 1(2), 23(3); S.I. 2020/1641, reg. 2, Sch.); S.I. 2020/1641, reg. 2, Sch.

F2 Reg. 4(2) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 7(3)(b) (with regs. 6(2), 11-14) (as amended by S.I. 2020/1495, regs. 1(2), 23(3); S.I. 2020/1641, reg. 2, Sch.); S.I. 2020/1641, reg. 2, Sch.

Modifications etc. (not altering text)

C1 Reg. 4 modified (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 12 (as amended by S.I. 2020/1495, regs. 1(2), 23(3); S.I. 2020/1641, reg. 2, Sch.); S.I. 2020/1641, reg. 2, Sch.

Marginal Citations

M1 1994 c. 9. Sections 15C and 15E were inserted by S.I. 2009/56. Both sections apply in relation to a relevant decision. The meaning of “relevant decision” is set out in section 13A(2) of the Finance Act 1994 and includes, at paragraph (j), any decision of HMRC of a description specified in Schedule 5 to that Act. Paragraph 9B(b) of Schedule 5 (as inserted by section 56(3) of the Finance (No. 2) Act 2017) specifies any decision for the purposes of Part 3 of the Finance (No. 2) Act 2017 as to the conditions or restrictions subject to which any person is approved and registered.

M2 Section 16 has been relevantly amended by S.I. 2009/56.