14.—(1) Regulation 11 above does not confer on any authorized warehousekeeper any privilege that would cause him to be in breach of–
(a)any condition of approval that applies to his excise warehouse;
(b)any condition or restriction imposed by or under warehousing regulations;
(c)any condition or restriction imposed by or under registered excise dealers and shippers regulations;
(d)any condition or restriction imposed under section 100G(4) of the Act; or
(e)any condition or restriction imposed by or under Part VII of these regulations.
F1(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Reg. 14(2) omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 2(8)
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (N.I. with respect to excise goods) (31.12.2020) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(c) (which provision is omitted (3.3.2025 by virtue of S.I. 2024/1262, regs. 1(2), 5)
Commencement Information