{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-5/paragraph-9B",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-5/paragraph-9B.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/5/paragraph/9B",
  "kind": "paragraph",
  "number": "9B",
  "heading": null,
  "text": "Any decision for the purposes of Part 3 of the Finance (No. 2) Act 2017 (imported goods fulfilment businesses) as to—\n(a) whether or not, and in which respects, any person is to be, or to continue to be, approved and registered, or\n(b) the conditions or restrictions subject to which any person is approved and registered.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 para. 9B and cross-heading inserted (16.11.2017 for specified purposes, 1.4.2018 in so far as not already in force) by Finance (No. 2) Act 2017 (c. 32), ss. 56(3), 59(1); S.I. 2018/298, reg. 2(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 5 para. 9B substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 106 (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 5 modified (1.4.2018) by The Tobacco Products Manufacturing Machinery (Licensing Scheme) Regulations 2018 (S.I. 2018/75), regs. 1(2), 18(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/5/paragraph/9B",
    "retrieved_at": "2026-10-29T09:34:21.412655+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}