- Latest available (Revised)
- Point in Time (25/02/1998)
- Original (As made)
Point in time view as at 25/02/1998.
There are currently no known outstanding effects for the The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998, Section 5.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
5.—(1) In this Regulation:
(a)“action” means any act or omission, in relation to the goods described in paragraph (2)(a) below and to the performance and discharge of the obligation to present those goods to the office of destination designated for the particular internal Community transit procedure movement of the goods, which is inconsistent with the performance and discharge of that obligation; and
(b)“relevant time” means
(i)the time when the office of departure in the United Kingdom accepted the declaration for the internal Community transit procedure; or
(ii)as the case may be, the time when a transit advice note was given to an office of transit in the United Kingdom.
(2) Paragraph (3) below applies if:
(a)excise goods are subject to the internal Community transit procedure; and
(b)an action occurs in the United Kingdom provided that:
(i)the evidence appertaining to the action establishes that the place of the action is in the United Kingdom; or
(ii)where that evidence does not establish the place of the action, the provisions of article 378(1) of the Implementing Regulation are used, for the purposes of this regulation, to determine the place of the action as if the reference in that article to “offence or irregularity” is a reference to “action”, and the action is deemed by virtue of using the article in that way to have been committed or to have occurred in the United Kingdom.
(3) The excise duty point shall be
(a)the time when the action occurs in the United Kingdom where the evidence, described in paragraph 2(b)(i) above, establishes the place of the action as being in the United Kingdom; or
(b)the relevant time where the provisions of article 378(1) are used in the circumstances specified by and required by paragraph 2(b)(ii) above.
Commencement Information
I1Reg. 5 in force at 25.2.1998, see reg. 1
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.