PART 2Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

16.

(1)

Regulation 21 is amended as follows.

(2)

For paragraph (1) substitute—

“(1)

This regulation applies where the occurrence of a relevant event is proven to the satisfaction of the Commissioners.”.

(3)

In paragraph (2)(d) for “competent authorities of a Member State” substitute “ Commissioners ”.

(4)

For paragraph (3) substitute—

“(3)

If at the time of the relevant event, the excise goods were under a duty suspension arrangement, the occurrence of the event shall not be considered as a release for consumption.”.