Finance Act 2012
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Amendment of Chapter 5 (miscellaneous) of Part 2 of Finance Act 2001. |
74.— Chapter 5 of Part 2 of the Finance Act 2001 is amended— | |
(a) in section 144A by substituting the following for subsection (2): | ||
“(2) Any power, function or duty conferred or imposed on the Commissioners by any provision of section 108A, 109, 109A, subsections (3) and (4) of section 109J or subsection (2) of section 109U, may be exercised on their behalf and, subject to their direction and control, by an officer authorised by them in writing for the purposes of the provision concerned.”, | ||
(b) in section 145(3) by inserting the following after paragraph (e): | ||
“(ee) a refusal to grant a licence under section 101 of the Finance Act 1999 , or a revocation under that section of any such licence that has been granted,”, | ||
(c) in section 145 by deleting subsection (13), | ||
(d) in section 153(2) by substituting “section 97” for “section 97(1)”, | ||
(e) in section 153(2)(e) by substituting “registered consignee” for “registered trader”, | ||
(f) in section 153(2) by deleting paragraph (f), | ||
(g) in section 153(2) by substituting the following for paragraph (h): | ||
“(h) specifying in relation to the electronic administrative document (within the meaning of Chapter 2A) and movements of excisable products between Member States under a suspension arrangement— | ||
(i) the correct completion of that document and the person responsible for that completion, | ||
(ii) the submission of that document and the cancellation or amendment of that document after it is submitted, | ||
(iii) the submission of a report of receipt or report of export (both within the meaning of Chapter 2A), | ||
(iv) the confirmation of receipt or export where the computerised system is unavailable,”, | ||
(h) in section 153(2) by deleting paragraph (i), | ||
(i) in section 153(2)(j) by substituting “the simplified accompanying document” for “such accompanying document”, | ||
(j) in section 153(2) by deleting paragraph (k), | ||
(k) in section 153(2)(l) by substituting “section 109J(7)” for “section 117”, | ||
(l) in section 153(2)(t) by substituting “section 104(5)” for “section 105”, and | ||
(m) in section 153(2)(t)(iv) by deleting “as provided for in section 117,”. |