Finance Act 2016
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Amendment of Chapter 2A of Part 2 of Finance Act 2001 (intra-European Union movement under a suspension arrangement) | ||
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32. Chapter 2A of Part 2 of the Finance Act 2001 is amended— | ||
(a) in section 109B, in the definition of “temporary registered consignee”, by substituting “authorisation is limited accordingly under section 109IA” for “registration is limited accordingly under section 109J(3) ”, | ||
(b) by inserting the following after section 109I— | ||
“Authorisation of registered consignees | ||
109IA. (1) In this section— | ||
‘applicant’ means a person who has applied in writing for authorisation under subsection (2); | ||
‘authorised’ means authorised as a registered consignee under this section; | ||
‘conditions of authorisation’ means the conditions referred to in subsection (2)(b). | ||
(2) The Commissioners may, under this section, authorise a person who has applied to them in writing as a registered consignee— | ||
(a) for consignments of specific types of excisable products, and | ||
(b) for such period, and subject to such conditions as the Commissioners may think fit to impose. | ||
(3) Without prejudice to the generality of subsection (2)(b), an authorisation under subsection (2) may be limited to— | ||
(a) a specified quantity of excisable products, | ||
(b) a single consignment, | ||
(c) a single consignor, or | ||
(d) a specified period, | ||
in any case where consignments are to be delivered only occasionally. | ||
(4) A registered consignee shall— | ||
(a) provide security for the excise duty on every consignment to be received, before such consignment is dispatched, and | ||
(b) enter in its accounts details of excisable products received under a duty suspension arrangement, at the end of the movement of such excisable products. | ||
(5) The granting to an applicant, or the holding by a registered consignee, as the case may be, of an authorisation shall be conditional on the applicant or registered consignee 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 which the authorisation relates. | ||
(6) The Commissioners shall grant an authorisation under subsection (2) only where it is shown to their satisfaction that— | ||
(a) the applicant can satisfy the conditions of authorisation, | ||
(b) the business activity to be carried out under the authorisation is to be undertaken with a view to the realisation of profits arising out of or related to legitimate trade in excisable products, | ||
(c) the activity to be carried out under the authorisation will be conducted solely for the benefit of the applicant, | ||
(d) the systems (including the accounting and stock control systems) and procedures of the business to which the application for the authorisation relates will provide a full and true record of all transactions of that business in a form readily accessible to the Commissioners, and | ||
(e) the applicant has a secure premises or place to which consignments are to be delivered, and where they can be examined as required by an officer. | ||
(7) The Commissioners shall not grant an authorisation where an applicant or, where the applicant is a company, any director or person having control (within the meaning of section 11 of the Taxes Consolidation Act 1997 ) of that company— | ||
(a) has, in the 10 years prior to the date of the application for the authorisation, been convicted of— | ||
(i) any indictable offence under the Acts referred to in section 1078 (1) of the Taxes Consolidation Act 1997 , or | ||
(ii) any corresponding offence under the law of another Member State, | ||
(b) does not hold a current tax clearance certificate issued under section 1094 of the Taxes Consolidation Act 1997 , | ||
(c) does not hold a current licence where such licence is required to be held by that applicant under excise law, or | ||
(d) has been authorised previously as— | ||
(i) a registered consignee under this section, | ||
(ii) an authorised warehousekeeper under section 109, or | ||
(iii) a registered consignor under section 109A, | ||
where there has been a contravention of, or a failure to comply with, the conditions of that previous authorisation and the applicant has not shown to the satisfaction of the Commissioners that the contravention or failure has been remedied. | ||
(8) The details of an authorisation granted under subsection (2), including the conditions of authorisation, shall be set down in a document, referred to in this section as an ‘authorisation document’. | ||
(9) An authorisation document shall be signed by the applicant and by an officer, and it shall, unless another date is specified, be effective from the later of— | ||
(a) the date on which it is signed by the applicant, and | ||
(b) the date on which it is signed by the officer. | ||
(10) A registered consignee shall inform an officer of any changes or proposed changes that are relevant to the conditions of authorisation. | ||
(11) The Commissioners may at any time, following such notice as is reasonable in the circumstances, vary the conditions of authorisation. | ||
(12) Where a registered consignee is a company, the authorisation shall expire immediately upon a change of control, within the meaning of section 11 of the Taxes Consolidation Act 1997 , of such company. | ||
(13) (a) Where a registered consignee has ceased, or intends to cease, carrying out the activities for which an authorisation was granted to it, it shall— | ||
(i) where the registered consignee has ceased carrying out those activities, notify the Commissioners in writing of the date those activities ceased, and | ||
(ii) where the registered consignee intends to cease carrying out those activities, notify the Commissioners in writing of that intention and the date on which the registered consignee intends to cease to carry out those activities. | ||
(b) An authorisation granted to a registered consignee under this section shall stand revoked from such date as is specified in a notification given to the Commissioners in accordance with paragraph (a). | ||
(14) An authorisation under this section is at all times subject to the conditions of authorisation and the Commissioners may revoke an authorisation where— | ||
(a) the registered consignee or, where the registered consignee is a company, any director or person having control (within the meaning of section 11 of the Taxes Consolidation Act 1997 ) of that company has in the preceding 10 years been convicted of— | ||
(i) any indictable offence under the Acts referred to in section 1078 (1) of the Taxes Consolidation Act 1997 , or | ||
(ii) any corresponding offence under the law of another Member State, | ||
(b) the Commissioners are satisfied that there has been a contravention of, or failure to comply with, a requirement of excise law in relation to the excisable products for which the authorisation was granted by— | ||
(i) the registered consignee, or | ||
(ii) where the holder of the authorisation is a company, any director or person having control (within the meaning of section 11 of the Taxes Consolidation Act 1997 ) of that company, | ||
and the registered consignee, or the person referred to in subparagraph (ii), as the case may be, has not shown to the satisfaction of the Commissioners that the contravention or failure has been remedied, | ||
(c) the Commissioners are satisfied that there has been a contravention of, or failure to comply with, any of the conditions of authorisation by the registered consignee and the registered consignee has not shown to the satisfaction of the Commissioners that the contravention or failure has been remedied, | ||
(d) the registered consignee, when applying for that authorisation, provided information that was false or misleading in a material respect, | ||
(e) the registered consignee does not, when required to do so by the Commissioners, show to the satisfaction of the Commissioners that the activity carried out under the authorisation is undertaken with a view to the realisation of profits arising out of or related to legitimate trade in excisable products, | ||
(f) the registered consignee does not, when required to do so by the Commissioners, show to the satisfaction of the Commissioners that the activity carried out under the authorisation is conducted solely for the benefit of the registered consignee, | ||
(g) the registered consignee does not, when required to do so by the Commissioners, show to the satisfaction of the Commissioners that the systems (including the accounting and stock control systems) and procedures of the business to which the authorisation relates provide a full and true record of all transactions of that business in a form readily accessible to the Commissioners, or | ||
(h) the registered consignee does not, when required to do so by the Commissioners, show to their satisfaction that the premises or place referred to in subsection (6)(e) is suitable. | ||
(15) Where the Commissioners propose to revoke an authorisation under this section, they shall notify the registered consignee accordingly in writing of their intention, and afford such registered consignee a period of at least 15 working days from the date of that notification, to make representations to them in relation to the matter. | ||
(16) A person who, immediately before the commencement of section 32 of the Finance Act 2016, was a registered consignee shall be deemed to be a registered consignee authorised under an authorisation granted under this section, the conditions of authorisation of which shall be deemed to be the conditions prescribed or otherwise imposed under subsection (3) of section 109J prior to the deletion of that subsection by section 32 of the Finance Act 2016 and, accordingly, subsections (4), (5), (8), (10), (11), (12), (13), (14) and (15) shall apply in respect of that person.”, | ||
(c) in section 109J(1)(b) by deleting “, subject to subsection (3)”, and | ||
(d) by deleting subsections (3) and (4) of section 109J. |