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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.
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(Regulation 14(2))
Modifications etc. (not altering text)
C1Sch. 1 excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)
C2Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)
1. Sorting, separating, packing or repacking and such other operations as are necessary for the preservation, sale, shipment or disposal of the goods.U.K.
Commencement Information
I1Sch. 1 para. 1 in force at 1.6.1988, see reg. 1
2. The rectifying and compounding of spirits.U.K.
Commencement Information
I2Sch. 1 para. 2 in force at 1.6.1988, see reg. 1
3. The rendering sparkling of wine and [F1other fermented product].U.K.
Textual Amendments
F1Words in Sch. 1 para. 3 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 3(6)(a) (with Sch. para. 3(7))
Commencement Information
I3Sch. 1 para. 3 in force at 1.6.1988, see reg. 1
4. The mixing of a fermented [F2alcoholic product] or a [F2alcoholic product] derived from a fermented [F2alcoholic product] with any other [F2alcoholic product] or substance so as to produce [F3other fermented product].U.K.
Textual Amendments
F2Words in Sch. 1 para. 4 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 3(6)(b) (with Sch. para. 3(7))
F3Words in Sch. 1 para. 4 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 3(6)(a) (with Sch. para. 3(7))
Commencement Information
I4Sch. 1 para. 4 in force at 1.6.1988, see reg. 1
5. The mixing of lime or lemon juice with spirits for shipment as stores or for exportation.U.K.
Commencement Information
I5Sch. 1 para. 5 in force at 1.6.1988, see reg. 1
6. Denaturing.U.K.
Commencement Information
I6Sch. 1 para. 6 in force at 1.6.1988, see reg. 1
7. Reducing.U.K.
Commencement Information
I7Sch. 1 para. 7 in force at 1.6.1988, see reg. 1
8. Marrying.U.K.
Commencement Information
I8Sch. 1 para. 8 in force at 1.6.1988, see reg. 1
9. Blending.U.K.
Commencement Information
I9Sch. 1 para. 9 in force at 1.6.1988, see reg. 1
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