Section 18A(4)

The Commissioners may in considering an application by a person to be a 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— .... his record of compliance and ability to comply with the requirements of this Act and regulations made hereunder; his record of compliance and ability to comply with the requirements of the customs and excise Acts ... and regulations made thereunder; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . if the applicant is a company the records of compliance and ability to comply with the matters set out at (a) and (b) above 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 at (a) and (b) above of the beneficial owners of the shares of the company or any of them; and if the applicant is an individual the records of compliance and ability to comply with the matters set out at (a) and (b) above of any company of which he 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