The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 No. 15

PART 2 U.K. Amendments to miscellaneous regulations relating to excise duties

10.  In regulation 5 (conditions for obtaining type A stamps)—

(a) for paragraph (3), substitute—

“(3) A registered person who is a registered owner is authorized if they are also an authorized warehousekeeper (or a person of equivalent status in an external territory), irregular stamper, compounder, a person who bottles alcoholic liquor in the United Kingdom, the holder of an excise licence under section 54(2) or 55(2) of the Alcoholic Liquor Duties Act 1979, or they do not have a fixed establishment in the United Kingdom or an external territory and they carry on a trade or business that consists of or includes distilling, manufacturing, or bottling, alcoholic liquor.”;

(b) omit paragraph (4).

Commencement Information

I1 Reg. 10 not in force at made date, see reg. 1

I2 Reg. 10 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.