EXCISE REGULATION 2015
This section is made for subsection 61D(13) of the Act.
30(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
has not been complied with;
(ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;
(b) that revocation of the permission is necessary:
(i) for the protection of the revenue; or
(ii) for ensuring compliance with the Excise Acts.
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