The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

This section has no associated Explanatory Memorandum

2.  They come into force on 1st April 2010 except that—

(a)Part 4 (UK registered consignors), regulation 7(1)(g) and regulation 35(c) come into force on 1st January 2011;

(b)regulation 39(1)(a), in so far as it applies to a UK registered consignor, only has effect on or after 1st January 2011;

(c)regulation 39(1)(b), in so far as it requires compliance with the procedures in Part 6 (exports of excise goods under duty suspension arrangements) or Part 8 (movements of excise goods wholly within the United Kingdom under duty suspension arrangements) only applies to movements of excise goods that start on or after 1st January 2011.