131 Temporary approvals etc pending review or appeal
Finance Act 2021 (2021 c 26) | Legislation

131  Temporary approvals etc pending review or appeal

(1)     In Chapter 2 of Part 1 of FA 1994 (customs and excise: appeals and penalties), after section 16 insert—

“16A Temporary approvals etc pending review or appeal: eligibility

(1)     Section 16B applies where HMRC notify P of an approval decision and—

(a)     HMRC are required to review the decision under section 15C or 15E, or

(b)     the decision, or the decision on a review under that section, has been appealed to an appeal tribunal under section 16.

(2)     An approval decision is a decision as to whether or not, and in which respects, any person or place (as the case may be) is to be or is to continue to be—

(a)     approved under section 92 of CEMA 1979 (warehousekeepers and owners of warehouses goods regime: approval of excise warehouses);

(b)     approved and registered under section 100G of CEMA 1979 by virtue of—

(i)     regulation 3 of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (SI 1999/1278) (authorized warehousekeepers);

(ii)     regulation 5 of those Regulations (registered owners);

(iii)     regulation 6 of those Regulations (duty representatives);

(iv)     regulation 4 of the Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002 (SI 2002/3057)

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