Print Options
PrintThe Whole
Instrument
PrintThe Whole
Part
PrintThis
Section
only
Changes over time for: Section 31
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 31/12/2020
Status:
Point in time view as at 01/06/1988. This version of this provision has been superseded.
Status
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Excise Warehousing (Etc.) Regulations 1988. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Ascertainment of duty by reference to labels etc.U.K.
31.—(1) Subject to paragraph (2) of this regulation, for the purpose of charging duty on any spirits, wine or made-wine contained in any bottle or other container the strength, weight and volume of the spirits, wine or made-wine shall be ascertained conclusively by reference to any information given on the bottle or other container by means of a label, or otherwise, or by reference to any documents relating to the bottle or other container, notwithstanding any other legal provision.
(2) The method of ascertaining the strength, weight or volume, or any of them, referred to in paragraph (1) above shall not be used if another method would produce a result upon which a greater amount of duty would be charged than would be the case if the method in paragraph (1) above were used.
Back to top