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

(a) in section 109B, in the definition of "temporary registered consignee", by substituting "authorisation is limited accordingly under section 109IA" for "registration is limited accordingly under section 109J(3)",

(b) by inserting the following after section 109I -

"109IA. Authorisation of registered consignees

(1) In this section -

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

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

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

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

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

(b) for such period, and subject to such conditions as the Commissioners may think fit to impose.

(3) Without prejudice to the generality of subsection (2)(b), an authorisation under subsection (2) may be limited to -

(a) a specified quantity of excisable products,

(b) a single consignment,