- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
1. These Regulations may be cited as the Excise Goods (Export Shops) Regulations 2000 and shall come into force on 1st April 2000.
2.—(1) These Regulations apply to any excise warehouse from which excise goods may be supplied to entitled passengers without payment of excise duty.
(2) An excise warehouse to which these Regulations apply shall be known as an “export shop”.
3. In these Regulations–
“the 1988 Regulations” means the Excise Warehousing (Etc.) Regulations 1988(1);
“the 1999 Regulations” means the Warehousekeepers and Owners of Warehoused Goods Regulations 1999(2);
“authorized warehousekeeper” has the meaning given in the 1999 Regulations;
“entitled passenger” means a person holding a transport document for a voyage or flight–
“excise goods” means goods, other than hydrocarbon oil(4), of a class or description subject to any duty of excise;
“export shop” has the meaning given in regulation 2 above;
“passenger” means a person holding a transport document for travel by sea or air who intends to travel from the port or airport where the export shop is situated.
S.I. 1999/1278.
OJ No. L76, 23.3.1992, p. 1; Article 2 explains the Directive’s territorial extent.
“Hydrocarbon oil” is defined in section 1(2) of the Hydrocarbon Oil Duties Act 1979 (c. 5) which Act, by section 27(2), is to be construed as one Act with the Customs and Excise Management Act 1979 (c. 2).
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’.
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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:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys