ExceptionsU.K.
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.
(2) Regulations 12 and 13 above do not confer on any registered owner or duty representative any privilege that would cause the breach of–
(a)any condition of approval that applies to the excise warehouse in which relevant goods are or will be held;
(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.
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