PART 2Amendments to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010
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1
Regulation 61 is amended as follows.
2
In paragraph (1) for the words from “fallback” to the end substitute “
paper document that complies with the requirements set out in paragraph (1A) and contains the same data as the report of receipt referred to in regulation 59(1).
”
.
3
After paragraph (1) insert—
1A
The paper document referred to in paragraph (1) must—
a
carry the title ‘Fallback Report of Receipt for movements of excise goods under suspension of excise duty’; and
b
display the required data in the form of data elements, expressed in the same manner as in the report of receipt.