Part 7Miscellaneous and final

Management of customs and excise

341Temporary approvals etc

1

Section 16B of FA 1994 (temporary approvals etc pending review or appeal: process) is amended as follows.

2

In subsection (3), for paragraph (b) substitute—

b

expires—

i

on the expiry day determined in accordance with subsection (4), or

ii

if HMRC are satisfied that it is appropriate in all the circumstances, on a later day determined by HMRC, and

3

In subsection (4), for “The day on which a temporary approval expires is” substitute “For the purposes of subsection (3)(b)(i), the expiry day in relation to a temporary approval is”.