Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance (No. 2) Act 2017

PART 3 Fulfilment businesses

  • Section 48 Carrying on an imported goods fulfilment business
  • Section 49 Requirement for approval
  • Section 50 Register of approved persons
  • Section 51 Regulations relating to approval, registration etc.
  • Section 52 Disclosure of information by HMRC
  • Section 53 Offence
  • Section 54 Forfeiture
  • Section 55 Penalties
  • Section 56 Appeals
  • Section 57 Regulations
  • Section 58 Interpretation
  • Section 59 Commencement
  1. Part 3 · Fulfilment businesses
  2. Register of approved persons

Section 50 | Register of approved persons

From legislation.gov.uk

(1)The Commissioners must maintain a register of approved persons.

(2)The register is to contain such information relating to approved persons as the Commissioners consider appropriate.

(3)The Commissioners may make publicly available such information contained in the register as they consider necessary to enable those who deal with a person who carries on an imported goods fulfilment business to determine whether the person in question is an approved person in relation to that activity.F1

(4)The information may be made available by such means (including the internet) as the Commissioners consider appropriate.

Notes

  1. F1

    Words in s. 50(3) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 125 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

PreviousNext
PrivacyTerms