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

34.—(1) Regulation 81 is amended as follows.

(2) In paragraph (1) omit sub-paragraph (b).

(3) In paragraph (2) omit “in the United Kingdom”.

(4) In paragraph (3) omit everything from the semi-colon at the end of the second sub-paragraph (a) to the end of the paragraph, but not the full-stop.

(5) In paragraph (4) omit everything from the semi-colon at the end of sub-paragraph (a) to the end of the paragraph, but not the full-stop.

(6) In paragraph (6)—

(a)in sub-paragraph (i) for “fallback electronic administrative document” substitute “ fallback accompanying document ”;

(b)insert “ or ” at the end of sub-paragraph (ii); and

(c)omit everything from the semi-colon at the end of sub-paragraph (iii) to the end of the paragraph, but not the full-stop.

(7) Omit paragraph (7).

Commencement Information

I1Reg. 34 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.