Paragraph 4 F1

The operator, and any directors or senior employees of the operator—

(a)

must not have been involved in a breach of an obligation relating to tax or a Customs obligation, which in the opinion of an officer of Revenue and Customs is—

(i)

a serious breach having regard to the circumstances, nature and number of breaches; and

(ii)

relevant to the suitability of the operator to operate a TSF; F2...

(b)

must not have a criminal conviction which in the opinion of an officer of Revenue and Customs is—

(i)

serious having regard to the type of conviction; and

(ii)

relevant to the suitability of the operator to operate a TSF F3; and

(c)

must, in the opinion of an officer of Revenue and Customs—

(i)

be of sufficient financial standing; and

(ii)

have sufficient professional standards of competence or sufficient practical experience,

to make that operator suitable to operate a TSF.

Annotations

Textual amendments

F1: Sch. 1 paras. 4, 5 inserted (31.12.2020) by The Customs (Import Duty, Transit and Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/326), regs. 1(2), 5(2)(b) (as amended by S.I. 2020/1449, regs. 1(3), 14(2)); S.I. 2020/1643, reg. 2, Sch.
F2: Word in Sch. 1 para. 4 omitted (30.9.2024) by virtue of The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 4(2)(a)
F3: Sch. 1 para. 4(c) and word inserted (30.9.2024) by The Customs (Miscellaneous Amendments) Regulations 2024 (S.I. 2024/194), regs. 1, 4(2)(b)