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There are currently no known outstanding effects for the The Excise Goods (Drawback) Regulations 1995, Section 4.
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4. In these Regulations—
“the Act” means the Customs and Excise Management Act 1979;
F1...
“business day” has the meaning given in section 92 of the Bills of Exchange Act 1882(1);
[F2“certificate of receipt” means a certificate of receipt under regulation 11(4) of the Excise Warehousing (Etc.) Regulations 1988;]
F1...
“drawback” means drawback of duty, and cognate expressions shall be construed accordingly;
“duty” means duty of excise;
“eligible claimant” has the meaning given in regulation 6 below;
“eligible goods” has the meaning given in regulation 5 below;
“planned destruction”—
means the destruction of goods which, by reason of faulty manufacture or subsequent deterioration or contamination, were at the time of their destruction not of satisfactory quality provided that, save as the Commissioners may otherwise allow, that destruction was carried out in accordance with the provisions of Schedule 1 to these Regulations, and
includes denaturing to the satisfaction of the Commissioners;
“satisfactory quality” has the meaning given in section 14 of the Sale of Goods Act 1979(2);
F1...
“warehouse” means an excise warehouse.
Textual Amendments
F1Words in reg. 4 omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(2)(a) (with reg. 5) (as amended by S.I. 2020/1494, regs. 1, 3); S.I. 2020/1640, reg. 2, Sch.
F2Words in reg. 4 substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(2)(b) (with reg. 5) (as amended by S.I. 2020/1494, regs. 1, 3); S.I. 2020/1640, reg. 2, Sch.
Modifications etc. (not altering text)
C1Regulations, as they 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
C2Reg. 4 modified (N.I.) by S.I. 2020/1559, reg. 99(2)(aa) (as inserted (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(a))
Commencement Information
I1Reg. 4 in force at 1.6.1995, see reg. 1
1882 c. 61 (45 & 46 Vict); section 92 was amended by the Banking and Financial Dealings Act 1971 (c. 80), sections 3 and 4.
1979 c. 54; section 14 was amended by section 1(1) of the Sale and Supply of Goods Act 1994 (c. 35).
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