Paragraph 12 I1

In section 83 of the Value Added Tax Act 1994 the following paragraph shall be added after paragraph (d)—

“(da)

a decision of the Commissioners under section 18A—

(i)

as to whether or not a person is to be approved as a fiscal warehousekeeper or the conditions from time to time subject to which he is so approved;

(ii)

for the withdrawal of any such approval; or

(iii)

for the withdrawal of fiscal warehouse status from any premises;”,

and in paragraph (p)(ii) for “subsection (7)” there shall be substituted “ subsections (7), (7A) or (7B) ”.