{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/section-49",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/section-49.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "section/49",
  "kind": "section",
  "number": "49",
  "heading": "Requirement for approval",
  "text": "(1) A person may not carry on an imported goods fulfilment business otherwise than in accordance with an approval given by the Commissioners under this section.\n(2) The Commissioners may approve a person to carry on an imported goods fulfilment business only if they are satisfied that the person is a fit and proper person to carry on the business.\n(3) The Commissioners may approve a person to carry on an imported goods fulfilment business for such periods and subject to such conditions or restrictions as they may think fit or as they may by regulations made by them prescribe.\n(4) The Commissioners may at any time for reasonable cause vary the terms of, or revoke, an approval under this section.\n(5) In this Part “approved person” means a person approved under this section to carry on an imported goods fulfilment business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 49(1)-(3) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 124 (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": "F",
      "label": "F2",
      "text": "Words in s. 49(5) substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 124 (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": "I",
      "label": "I1",
      "text": "Pt. 3: s. 49 in force at Royal Assent for specified purposes, see s. 59(1)(a)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 49 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/section/49",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}