xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

  1. Introductory Text

  2. 1.Citation and commencement

  3. 2.Interpretation

  4. 3.Non-application of the REDS Regulations to the external and internal Community transit procedure

  5. 4.Excise duty point for breaches of the external Community transit procedure

  6. 5.Excise duty point for breaches of the internal Community transit procedure

  7. 6.Person liable to pay the excise duty

  8. 7.(1) This regulation applies if there is an excise duty...

  9. 8.Where more than one person is liable to pay the...

  10. 9.Payment of the excise duty

  11. Signature

  12. Explanatory Note