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3.—(1) The Excise Warehousing (Etc.) Regulations 1988(1) are amended in accordance with sub-paragraphs (2) to (6).
(2) In regulation 3 (application) omit paragraph (2).
(3) In regulation 14 (operations)—
(a)in paragraph (1) for “or under sections 57 and 58 of the Alcoholic Liquor Duties Act 1979 (mixing of spirits with made-wine or wine)” substitute “section 86 of the Finance (No. 2) Act 2023 (mixing alcoholic products)”;
(b)in paragraph (8) for “made-wine” substitute “other fermented product”.
(4) In regulation 17(7)(d) (removal from warehouse – general) for “section 8 of the Alcoholic Liquor Duties Act 1979 (remission of duty in respect of spirits used for medical or scientific purposes)” substitute “section 78(1) and (2) of the Finance (No. 2) Act 2023 (authorised use for certain purposes)”.
(5) Omit regulation 31 (ascertainment of duty by reference to labels etc.).
(6) In Schedule 1 (operations which may be permitted on warehoused goods)—
(a)in paragraphs 3 and 4, for “made-wine”, in both places it occurs, substitute “other fermented product”;
(b)in paragraph 4, for “liquor”, in each place it occurs, substitute “alcoholic product”.
(7) The amendments made by sub-paragraphs (2) to (6) apply to the Excise Warehousing (Etc.) Regulations 1988 as they apply in Northern Ireland by virtue of regulation 100 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020(2).
S.I. 1988/809, amended by S.I. 2002/501; there are other amending instruments but none is relevant.
S.I. 2020/1559, to which there are amendments not relevant to this Regulation.
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