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The Excise Goods (Drawback) Regulations 1995
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- UK Statutory Instruments
- 1995 No. 1046
- PART III
- Regulation 10
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Changes and effects yet to be applied to Regulation 10:
- Regulations modified by S.I. 2004/1003 reg. 7
[F1Conditions to be complied with after exportU.K.
10. Where an eligible claimant claims drawback after export, the eligible claimant must include with the claim such documentary evidence of export and (in the case of claims in respect of goods that have been transported from Great Britain to Northern Ireland via the EU), payment of excise duty as is specified by the Commissioners in a notice published by them (and not withdrawn).]
Textual Amendments
F1Reg. 10 substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(5); S.I. 2020/1640, reg. 2, Sch.
Modifications etc. (not altering text)
C1Reg. 10, as it had effect immediately before IP completion day, continued (with modifications) (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), 99(2)(c)
C2Reg. 10 modified (N.I.) by S.I. 2020/1559, reg. 99(2)(c) (as amended (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 41(c))
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