PART 2EXCISE DUTY POINTS AND PAYMENT OF THE DUTY
Contravention of conditions or requirements-duty point and persons liable to payC1 18
1
The excise duty point for excise goods in respect of which there is a failure to comply with any condition subject to which any relief from payment of duty on those goods was conferred is the time of that failure to comply.
2
The person liable to pay the duty is the person holding the excise goods at the excise duty point.