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

Goods released for consumption in the United Kingdom-excise duty pointU.K.

This section has no associated Explanatory Memorandum

5.  Subject to [F1regulations 7(2) and 7A], there is an excise duty point at the time when excise goods are released for consumption in the United Kingdom.

Textual Amendments

Modifications etc. (not altering text)

C1Reg. 5, as it 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), 7 (with regs. 2, 3)