# The Fulfilment Businesses Regulations 2018, Regulation 4: Applications for approval and to vary an approval


(1) An application must be made to the Commissioners—
(a) for an approval to carry on an imported goods fulfilment business, or
(b) to vary any condition or restriction to which an approval is subject.
(2) An application under paragraph (1)(a) must be made on or before the day on which a person commences carrying on an imported goods fulfilment business.
(3) An application under paragraph (1)(b) cannot be made if the variation is in respect of a decision which—
(a) is subject to—
(i) review under section 15C (review by HMRC) or section 15E (review out of time) of the Finance Act 1994 , or
(ii) appeal under section 16 (appeals to a tribunal) of the Finance Act 1994 , or
(b) was confirmed on such review or appeal.

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Source: https://www.legislation.gov.uk/uksi/2018/326/regulation/4 (the official version)
Page: https://openlegislation.uk/fulfilment-businesses-regulations-2018/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.