8. Every certificate of registration shall contain the following particulars–
(a)a unique reference number assigned to the relevant revenue trader by the Commissioners;
(b)the name and (if different) the trading name of the relevant revenue trader;
(c)the address of the relevant revenue trader’s principal, or only place of business (including any postcode)–
(i)in the United Kingdom, or
(ii)in the case of a registered owner, if he does not have any place of business in the United Kingdom, elsewhere;
(d)any conditions or restrictions imposed by the Commissioners in the exercise of their discretion under section 100G(4) of the Act;
(e)if the relevant revenue trader is an authorized warehousekeeper, the address of every excise warehouse to which his approval and registration applies.
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