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The Taxation (Cross-border Trade) (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2021
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- 2021 No. 1444
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Amendment of the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019
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4.—(1) The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019(1) are amended as follows.
(2) Omit—
(a)regulation 12 (contravention of conditions or requirements-duty point and persons liable to pay);
(b)regulation 14 (movements of excise goods from a transitional arrival location under duty suspension arrangements);
(c)regulation 15 (relevant regulations);
(d)regulation 16 (transitional provision).
(1)
S.I. 2019/474. Relevant amending instruments are S.I. 2019/1215 and S.I. 2020/1494. Regulations 12, 14, 15 and 16 provide for modifications of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593).
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