PART 2Amendments to miscellaneous regulations relating to excise duties

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In regulation 10 (disqualification from being registered)—

a

for paragraph (4), substitute—

4

A person is disqualified from being registered if they have a fixed establishment in the United Kingdom or an external territory, unless they are an authorized warehousekeeper (or a person of equivalent status in an external territory), irregular stamper, registered owner, compounder, a person who bottles alcoholic liquor in the United Kingdom, or the holder of an excise licence under section 54(2) or 55(2) of the Alcoholic Liquor Duties Act 1979.

b

in paragraph (5), for “European Union” substitute “ United Kingdom ”.