Customs Act 1901

PART V - WAREHOUSES  

SECTION 87A  

87A   REFUND OF WAREHOUSE LICENCE CHARGE  

If:

(a) a warehouse licence is cancelled before the end of a financial year; and

(b) the person or partnership (the former holder ) who held the licence before its cancellation has paid some or all of the warehouse licence charge for that financial year;

the former holder is entitled to a refund of an amount worked out in accordance with the regulations.