(1) The Commissioners may approve a person to act as a tax representative on behalf of -
(a) a non-State vendor referred to in subsection (3) of section 112, and
(b) a person authorised by the authorities of another Member State to operate a tax warehouse under Article 12 of the Directive.
(2) Approval of a tax representative shall be granted by the Commissioners for such periods and shall be subject to such conditions, including the provision of security, as they may prescribe under section 153, and the Commissioners may at any time for reasonable cause and following such notice as is reasonable in the circumstances, revoke an approval or vary its terms.