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

Amendments to Part 2 U.K.

9.—(1) Regulation 6 is amended as follows.

(2) In paragraph (1)(b) omit “UK”.

[F1 (3) In paragraph (2)(a) omit “other than EU excise goods”.]

[F2 (3A) At end of paragraph (2)(a) omit “or”.”;

(3B) After paragraph 2(a) insert—

“(ab) the entry into Great Britain of excise goods from Northern Ireland where those goods have been exported from an EU Member State to Great Britain and began their journey in an EU Member State;”.]

(4) Omit paragraph (3).

Textual Amendments

F1 Reg. 9(3) substituted (26.9.2019) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019 (S.I. 2019/1216), regs. 1(2), 5(2)

F2 Reg. 9(3A)(3B) inserted (31.12.2020 immediately before IP completion day) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(2), 87(a)

Commencement Information

I1 Reg. 9 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.