SCHEDULE 2 U.K.CONSEQUENTIAL AMENDMENTS

Modifications etc. (not altering text)

C1 Regulations, 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)

The Finance Act 2008 U.K.

22.  In paragraph 1 of Schedule 41 to the Finance Act 2008 M1 (penalties for failure to notify etc.)—

(a) in the second column of the second entry relating to excise duties for “REDS or an Occasional Importer” substitute “ Registered Consignee ”;

(b) before the entry relating to general betting duty insert—

“Excise duties	Obligation to dispatch excise goods under duty suspension arrangements upon their release for free circulation in accordance with Article 79 of Council Regulation 2913/92/EEC only if approved and registered (or approved and registered) as a Registered Consignor under regulations under section 100G or 100H of CEMA 1979 (registered excise dealers and shippers etc).”

Marginal Citations

M1 2008 c. 9; Schedule 41 was amended by Part 2 of Schedule 57 to the Finance Act 2009 (c.10).