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.
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)