EXPLANATORY NOTE

(This note is not part of the Regulation)

These Regulations amend the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 by omitting from Regulation 3(1) the words “this Part of”. This amendment provides that all the provisions of the Regulations may be relied upon for the approval of occupiers of excise warehouses.

A full Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.