(1) The Comptroller - General of Customs may, by writing under his or her hand, revoke or vary a quota order at any time before the expiration of the declared period to which the quota order relates.
(2) Where a quota order is revoked by the Comptroller - General of Customs under this section, the revocation shall be deemed to have taken effect on the day on which the order came into force.
(3) The revocation of a quota order under this section does not prevent the making of a further quota order that is applicable to the person to whom the revoked quota order was applicable and that has effect with respect to the declared period in respect of which the revoked quota order had effect, whether or not the kind of goods to which the further quota order relates is the same as the kind of goods to which the revoked quota order related.
(4) Subject to subsection (5), a variation of a quota order under this section shall, for the purposes of section 132B, be deemed to have had effect on and from the day on which the quota order came into force.
(5) Where:
(a) a quota order applicable to a person states that the person's quota in respect of goods of the kind to which the order relates is a quantity specified in the order; and
(b) the Comptroller - General of Customs varies the order in such a way that the order specifies a lesser quantity or states that the person's quota is nil;
the variation has effect on and from the day on which it is made.