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Excise Regulation 2015
30Revocation of permission
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30 Revocation of permission
(1) This section is made for subsection 61D(13) of the Act. (2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked: (a) that a condition: (i) to which the permission is subject; and (ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor; has not been complied with; (b) that revocation of the permission is necessary: (i) for the protection of the revenue; or (ii) for ensuring compliance with the Excise Acts.