Schedule 9ZB, Part 4, paragraph 17(7)

The Commissioners may in considering an application by a person to be a Northern Ireland fiscal warehousekeeper take into account any matter which they consider relevant, and may without prejudice to the generality of that provision take into account all or any one or more of the following— the person's record of compliance and ability to comply with the provisions made by or under this Act; the person's record of compliance and ability to comply with the provisions made by or under the customs and excise Acts (as defined in the Management Act); the person's record of compliance and ability to comply with Union customs legislation; the person's record of compliance and ability to comply with the requirements of member States relating to VAT and duties equivalent to duties of excise; if the applicant is a company, the records of compliance and ability to comply with the matters set out in paragraphs (a) to (d) of its directors, persons connected with its directors, its managing officers, any shadow directors or any of those persons, and, if it is a close company, the records of compliance and ability to comply with the matters set out in those paragraphs of the beneficial owners of the shares of the company or any of them; if the applicant is an individual, the records of compliance and ability to comply with the matters set out in those paragraphs of any company of which the applicant is or has been a director, managing officer or shadow director or, in the case of a close company, a shareholder or the beneficial owner of shares.

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Source: legislation.gov.uk · retrieved 2026-07-28