Citation, commencement and effectU.K.
This section has no associated Explanatory Memorandum
1. These Regulations may be cited as the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 2-80 (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-39)