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