- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
7.—(1) This regulation applies if there is an excise duty point by virtue of regulation 5 above.
(2) A person specified by subparagraph (a) or (b) of paragraph (3) below, having the specified connection with the excise goods, shall be liable to pay the excise duty relating to the excise duty point.
(3) For the purposes of paragraph (2) above, the person is:
(a)any person who, in respect of the particular internal Community transit procedure in relation to which there is an excise duty point by virtue of regulation 5 above, is the principal for that particular procedure, as governed by article 96 and article 163(3) of the Community Customs Code;
(b)any other person who, in relation to the excise goods that are the subject of the excise duty point, at any time in the period:
(i)starting with the charging of those goods with excise duty; and
(ii)ending with the time of the occurrence of the action described by paragraph (2)(b) of regulation 5 above,
brings about, or assists in bringing about, that action.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys: