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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2020 - onwards
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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.

(3)The granting to, or the holding by, an applicant or holder, as the case may be, of an authorisation shall be conditional on the applicant or registered consignor complying with excise law in relation to excisable products, including the requirements of this Chapter relating to the systems (including the accounting and stock control systems) and procedures of the business to

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