- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
5. In regulation 3(1) (interpretation)—
(a)in the definition of “authorised warehousekeeper”, in sub-paragraph (b)—
(i)for “another Member State” substitute “an EU Member State”;
(ii)after “authorities of that” insert “EU”;
(b)in the definition of “computerised system” before “computerised”, insert “EU”;
(c)for the definition of “customs office of exit” substitute—
““customs office of exit” has the meaning given by Article 41(16) of Regulation (EU) 2015/2446(1);”;
(d)in the definition of “distance selling arrangement”, in subparagraph (a) for “another Member State” substitute “an EU Member State” and for the references to “the United Kingdom” in subparagraphs (a), (b) and (c) substitute “Northern Ireland”;
(e)in the definition of “excise duty”—
(i)in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland” and after “excise goods” insert “which is applicable to excise goods in Northern Ireland”;
(ii)in subparagraph (b) for “a Member state other than the United Kingdom” substitute “an EU Member State”;
(f)for the definition of “excise goods” substitute—
““excise goods” means goods falling within Article 1(1) of the Directive, chewing tobacco or tobacco for heating—
which are chargeable with excise duty, or
which are treated as chargeable with excise duty under section 23C of the Hydrocarbon Oil Duties Act 1979(2);”;
(g)in the definitions of “Member State” and “territory of a Member State”—
(i)for ““Member State” and “territory of a Member State”” substitute ““EU Member State” and “territory of an EU Member state””;
(ii)in subparagraph (a) omit “, the Channel Islands”;
(iii)in subparagraph (b) omit “and the Isle of Man”;
(iv)after subparagraph (b) omit “and “another Member State” means a Member State other than the United Kingdom and the Isle of Man;”;
(h)in the definition of “place of direct delivery”—
(i)in subparagraphs (a) and (b) for “the United Kingdom” substitute “Northern Ireland” (in each place it occurs);
(ii)in subparagraph (a) for “UK” substitute “NI”;
(iii)in subparagraph (b) for “another” substitute “an EU”;
(iv)in subparagraph (b) after “registered consignee in the” insert “EU”;
(i)in the definition of “place of importation” for “Article 79 of Regulation (EEC) 2913/92” substitute “Article 201 of Regulation (EU) 952/2013(3)”;
(j)in the definition of “registered commercial importer” insert “NI” before “registered commercial importer”;
(k)in the definition of “registered consignee”—
(i)in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;
(ii)in subparagraph (b) for “another” substitute “an EU”;
(l)in the definition of “registered consignor”—
(i)in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;
(ii)in subparagraph (b) for “another” substitute “an EU”;
(m)in the definition of “report of export”—
(i)after “completed by” insert “the Commissioners or”;
(ii)for “another” substitute “an EU”;
(iii)insert “EU” before “computerised system”;
(iv)after “the territory of the EU” insert “or Northern Ireland”;
(n)in the definition of “report of receipt”—
(i)insert “EU” before “computerised system”;
(ii)insert “EU” before “Member State”;
(iii)after “destination” insert “or Northern Ireland”;
(o)in the definition of “tax representative” insert “NI” before “tax representative;
(p)in the definition of “tax warehouse”—
(i)in subparagraph (a) for “the United Kingdom” substitute “Northern Ireland”;
(ii)in subparagraph (b) for “another” substitute “an EU”;
(iii)in subparagraph (b) after “warehousekeeper in that” insert “EU”;
(q)in the definition of “temporary registered consignee” for “UK” substitute “NI” and for “another” substitute “an EU”;
(r)after the definition of “transporter” insert—
““UK HMDP Regulations” means the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as they have effect in relation to excise goods other than excise goods in Northern Ireland;”;
(s)in the definition of “UK registered consignee” for “UK” substitute “NI”;
(t)in the definition of “UK registered consignor” for “UK” substitute “NI”.
O.J. L 343 29.12.2015 p. 1.
1979 c. 5. Section 23C was inserted by section 13 of the Finance Act 2004 (c. 12).
O.J. L 269 10.10.2013 p.1.
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