85 Licence charges Grant of licence (1) Subject to subsection (2A), a warehouse licence charge is payable in respect of the grant of a warehouse licence by the person or partnership seeking the grant. (2) A person or partnership liable to pay a warehouse licence charge in respect of the grant of a warehouse licence must pay the charge in accordance with section 85A. (2A) A warehouse licence charge is not payable in respect of the grant of an excise‑equivalent warehouse licence. Renewal of licence (3) A warehouse licence charge in respect of the renewal of a warehouse licence, that is not an excise‑equivalent warehouse licence, is payable by the holder of the licence in accordance with section 84.

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