13.—(1) Subject to regulation 14 below, a duty representative shall be afforded the following privileges as agent for the owner or buyer of relevant goods.
(2) A duty representative may–
(a)on behalf of his principal, arrange for relevant goods to be held in an excise warehouse; and
(b)act as agent for the buyer of relevant goods that are held in an excise warehouse.
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (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), 100(2)(c)
Commencement Information