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Version status: In force | Document consolidation status: No known changes
Version date: 25 December 2016 - onwards

31. Amendment of Chapter 1 of Part 2 of Finance Act 2001 (interpretation, liability and payment)

Chapter 1 of Part 2 of the Finance Act 2001 is amended -

(a) in section 96(1), in paragraph (a) of the definition of "registered consignee", by substituting "section 109IA" for "section 109J(3)", and

(b) by substituting the following for section 109A -

"109A. Authorisation of registered consignors

(1) In this section -

'applicant' means a person who has applied in writing for authorisation under subsection (2);

'authorised' means authorised as a registered consignor under this section;

'conditions of authorisation' means the conditions referred to in subsection (2)(c).

(2) The Commissioners may, under this section, authorise a person, who has applied to them in writing, as a registered consignor -

(a) for consignments of specific types of excisable products,

(b) in respect of a premises or place, and

(c) for such period, and subject to such conditions as they may think fit to impose in any particular case.