Introductory Text
PART I Preliminary
1. Citation and commencement
2. Interpretation
PART II Excise Duty Points
3. Irregularity occurring or detected in the United Kingdom
4. Failure of excise goods to arrive at their destination
PART III Administrative Provisions
5. Repayment of excise duty
6.
PART IV Payment of Excise Duty
7. Payment
8. Time for payment
PART V Consequential Amendments
9. The Finance Act 1994
10. The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992
11.
Signature
Explanatory Note