VPDS051400 | Vaping Products Duty and Vaping Duty Stamps: Approvals - general: Transfer Of a Going Concern (TOGC): Cancellation of original approvals

When new approvals take effect, original approvals should normally be cancelled. There is an exception to this where the original owner retains other approved activities (For example, approval as an excise warehouse). Case officers must coordinate with both parties to ensure cancellation aligns with the transfer date.