Finance Act 2013
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Amendment of section 109B (interpretation (Chapter 2A)) of Finance Act 2001. |
53.— Section 109B of the Finance Act 2001 is amended— | |
(a) by substituting the following for the definition of “place of direct delivery”: | ||
“ ‘place of direct delivery’ means a place appointed by a designated consignee as the place of delivery for a consignment, other than— | ||
(a) where the designated consignee is an authorised warehousekeeper, a tax warehouse approved in relation to that authorised warehouse- keeper under section 109 and entered as such on the SEED register, or | ||
(b) where the designated consignee is a registered consignee, the address of that registered consignee as entered on the SEED register;”, | ||
and | ||
(b) by inserting the following definition: | ||
“ ‘SEED register’ means the register of economic operators and of premises authorised as tax warehouses that is required to be maintained by the Commissioners under Article 19 of Council Regulation (EU) No. 389/2012 of 2 May 2012 6 ;”. | ||