Part VIII

Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines

Procedure on warehouse ceasing to be approved.
98
1
Where the Commissioners intend to revoke or not to renew their approval of a warehouse, they shall, not later than the beginning of the prescribed period ending with the date when the revocation is to take effect or the approval is due to expire, as the case may be, give notice of their intention, specifying therein the said date and, unless the notice has been withdrawn or extended, the warehouse shall cease to be approved on that date.
2
the notice shall be given in writing and shall be deemed to have been served on all persons interested in any goods then deposited in that warehouse, or permitted under the Customs and Excise Acts 1979 to be so deposited between the date of the giving of the notice and the date specified therein, if addressed to the occupier of, and left at, the warehouse.
3
If after the date on which the warehouse ceases to be approved any goods not duly cleared still remain in the former warehouse—
a
they may be taken by an officer to a Queen’s warehouse and, without prejudice to section 99(3) below, if they are not cleared from it within one month may be sold; or
b
if the Commissioners so allow, they may remain in the former warehouse and if they are not cleared from it within one month may be sold.
3A
Where in accordance with paragraph (b) above goods remain in the warehouse after the revocation or expiry of the Commissioners’ approval—
a
subsection (6) and (7) of section 99 below shall apply to them as if they were deposited in a Queen’s warehouse under the Customs and Excise Acts 1979; and
b
sections 93, 94, 95 and 97 above and section 100 below shall apply and any security given by bond or otherwise and any condition imposed by or under the customs and excise Acts shall continue to have effect, as if the former warehouse were still a warehouse.
4
In this section “the prescribed period” means the period of 3 months.
Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 para. 4(a)
S. 98(3)(3A) substituted for s. 98(3) by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 para. 4(b)
S. 98(3)(3A) applied with modifications (1.10.1999) by S.I. 1999/1278, reg. 10
S. 98(4) substituted (13.9.2018 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(1)(a), Sch. 7 para. 86 (with savings and transitional provisions in S.I. 2020/1449, reg. 3 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(a)