The Fulfilment Businesses (Approval Scheme) Regulations 2018

PART 2 APPROVAL, VARIATION AND REVOCATION PROCEDURE

Applications for approval and to vary an approval

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

(a) for approval to carry on a third country fulfilment goods business, and

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

(2) An application under paragraph (1)(a) must be made on or before—

(a) 30th June 2018, in the case of a person carrying on a third country goods fulfilment business as at 31st March 2018,

(b) 30th September 2018, in the case of a person who commences carrying on a third country goods fulfilment business between 1st April 2018 and 30th June 2018, and

(c) the later of 1st October 2018 and the day on which a person commences carrying on a third country goods fulfilment business, in all other cases.

(3) An application under paragraph (1)(b) cannot be made if the variation is in respect of a matter 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(1), or

(ii) appeal under section 16 (appeals to a tribunal) of the Finance Act 1994(2), or

(b) was refused on such review or appeal.

Amendment of an application

5.—(1) An application may be amended by notification to the Commissioners at any time before the Commissioners have given notice under regulation 6(1) in relation to that application.

(2) Where such an amendment is notified, the application is treated as made to the Commissioners on the day the notification is received by the Commissioners.

Response to an application

6.—(1) The Commissioners must, as soon as reasonably practicable after receiving an application, give notice to the applicant—

(a) accepting the application,

(b) rejecting the application, or

(c) requesting additional information or permission for the Commissioners to inspect any premises from which the applicant will carry on the third country goods fulfilment business, or both, by or on a specific date.

(2) Where an applicant—

(a) fails to provide the additional information by the specific date, or

(b) fails to permit the inspection of premises on the specific date,

the application is treated as withdrawn on that date.

(3) Where the Commissioners have received the additional information requested or inspected the premises, the Commissioners must, as soon as reasonably practicable after the later of the date of receipt or inspection, give notice to the applicant—

(a) accepting the application, or

(b) rejecting the application.

(4) Where an application for approval is accepted, the notice under paragraph (1)(a) or (3)(a) must—

(a) include the unique reference number assigned by the Commissioners to the approved person,

(b) state the date from which approval has effect,

(c) contain any condition or restriction imposed by the Commissioners, and

(d) refer to the obligations set out in Part 3 of these Regulations.

(5) Where an application to vary any condition or restriction is accepted, the notice under paragraph (1)(a) or (3)(a) must—

(a) identify how the approval is varied, and

(b) state the date on which the variation has effect.

(6) Where an application is rejected, the notice under paragraph (1)(b) or (3)(b) must give the reasons for the rejection.

Variation or revocation of approval by the Commissioners

7.  Where the Commissioners vary any condition or restriction to which an approval is subject or revoke an approval(3), the Commissioners must give notice of the variation or revocation to the approved person which—

(a) states the date on which the variation or revocation has effect which cannot be earlier than the date the notice is given,

(b) in the case of a variation, identifies how the approval is varied, and

(c) gives the reasons for the variation or revocation.

(1)

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) deals with 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.

(2)

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

(3)

Under section 49(4) of the Finance (No. 2) Act 2017 the Commissioners may at any time for reasonable cause vary the terms of, or revoke, an approval under that section.