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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. Regulations relating to approval, registration etc.

Section 51 | Regulations relating to approval, registration etc.

From legislation.gov.uk

(1)The Commissioners may by regulations make provision—

(a)regulating the approval and registration of persons under this Part,

(b)regulating the variation or revocation of any such approval or registration, or of any condition or restriction to which such an approval or registration is subject,

(c)about the register maintained under section 50,

(d)regulating the carrying on of an imported goods fulfilment business, andF1

(e)imposing obligations on approved persons.

(2)The regulations may, in particular, make provision—

(a)requiring applications, and other communications with the Commissioners, to be made electronically;

(b)as to the procedure for the approval and registration of bodies corporate which are members of the same group;

(c)requiring approved persons to keep and make available for inspection such records as may be prescribed by or under the regulations.

Notes

  1. F1

    Words in s. 51(1)(d) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 126 (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)

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