OpenLegislation

Regulation 90 Notification of HMRC of change of circumstances relating to an approvalC1C2C3C5I1I2C4C6

United Kingdom

An approved person must notify HMRC as soon as reasonably practicable if—

(a)

that person fails to meets any condition to which the approval is subject;

(b)

that person ceases to satisfy any eligibility criteria which applied when the approval was granted; F1...

F2(ba)

in a case where HMRC has granted an approval in relation to a person who has not made an application, there are any material changes since the approval was granted concerning any matter specified in a notice published by HMRC Commissioners; or

(c)

F3in any other case, there are any material changes since the application was made concerning—

(i)

the details relating to the applicant; or

(ii)

the information required to accompany the application.

Annotations

Textual amendments

F1

Word in reg. 90(b) omitted (16.10.2019) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(18)(a)

F2

Reg. 90(ba) inserted (16.10.2019) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(18)(b)

F3

Words in reg. 90(c) inserted (16.10.2019) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(4), 2(18)(c)

Modifications

C1

Pt. 9 modified (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 42(4); S.I. 2020/1643, reg. 2, Sch.

C2

Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.

C3

Pt. 9 applied (with modifications) (22.2.2019 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1); S.I. 2020/1643, reg. 2, Sch.

C4

Regs. 87-91 excluded (31.12.2020) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(2), 8; S.I. 2020/1643, reg. 2, Sch.

C5

Pt. 9 modified (1.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by The Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/967), regs. 1(2)(4)(b), 3(2); S.I. 2020/1643, reg. 2, Sch.

C6

Regs. 85-91 applied (31.12.2020) by The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1431), regs. 1, 8; S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 90 in force at 2.1.2019 for specified purposes, see reg. 1(4)(c)

I2

Reg. 90 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1643, reg. 2, Sch.

Notes on Part 9

Modifications

C1

Pt. 9 modified (2.1.2019) by The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249), regs. 1(3)(c), 3 (with reg. 8)

C2

Pt. 9 applied (with modifications) (22.2.2019 for specified purposes) by The Customs (Export) (EU Exit) Regulations 2019 (S.I. 2019/108), regs. 1(3)(d), 59(1)