Finance Act 2016

Amendment of Chapter 5 of Part 2 of Finance Act 2001 (miscellaneous)

34. Chapter 5 of Part 2 of the Finance Act 2001 is amended—

(a) in section 144A(2), by substituting the following paragraph for paragraph (d):

“(d) the authorisation of a registered consignee under section 109IA,”,

(b) in section 146(1A), by substituting the following for paragraph (c):

“(c) a refusal to authorise a person as a registered consignee under section 109IA or a revocation under that section of any such authorisation;”,

and

(c) in section 153(2)(e), by substituting “authorisation” for “registration” in each place where it occurs.