- Latest available (Revised)
- Original (As made)
The Warehousekeepers and Owners of Warehoused Goods Regulations 1999
You are here:
- UK Statutory Instruments
- 1999 No. 1278
- PART VIII
- Regulation 21
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes to legislation:
There are currently no known outstanding effects for the The Warehousekeepers and Owners of Warehoused Goods Regulations 1999, Section 21.
Changes to Legislation
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.
Excise duty points – ownership of goodsU.K.
21.—(1) Subject to paragraph (2) below, if at any time after relevant goods are deposited in an excise warehouse either–
(a)those goods cease to be owned by a registered owner, or
(b)there is no duty representative acting as the owner’s agent,
the time when those goods ceased to be owned by a registered owner or there ceased to be a duty representative acting as the owner’s agent shall be the excise duty point for those goods.
(2) Paragraph (1) above shall not apply if–
(a)the authorized warehousekeeper is the owner of the relevant goods, or
(b)the relevant goods are owned by a person who is not a revenue trader.
(3) The persons jointly and severally liable to pay the duty at the excise duty point shall be–
(a)the authorized warehousekeeper for the excise warehouse in which the goods were kept,
(b)the owner of the goods immediately before the excise duty point,
(c)if different, the owner of the goods immediately after the excise duty point, and
(d)the duty representative of the owner of the goods immediately before the excise duty point.
[F1(4) Where—
(a)the excise duty point for relevant goods is prescribed by paragraph (1),
(b)the registered owner did not comply with paragraph (3) or (5) of regulation 18, or, as the case may have required, the duty representative did not comply with paragraph (3) or (5) of regulation 19, and
(c)the authorized warehousekeeper is liable to pay the duty,
he is relieved from liability to pay that duty if, immediately following the excise duty point, he abandons those goods to the Commissioners.]
Textual Amendments
F1Reg. 21(4) inserted (1.4.2006) by The Warehousekeepers and Owners of Warehoused Goods (Amendment) Regulations 2006 (S.I. 2006/577), regs. 1, 2
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
Options/Help
Print Options
PrintThe Whole Instrument
PrintThe Whole Part
PrintThis Section only
Legislation is available in different versions:
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.
See additional information alongside the content
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.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
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.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.