22.—(1) The amendments made by regulation 7 have no effect in relation to—
(a)denatured alcohol made before [F1IP completion day];
(b)denatured alcohol that has been incorporated before [F2IP completion day] into a product that is not for human consumption; or
(c)denatured alcohol (whether made or incorporated) that is in the course of a movement on [F3IP completion day].
(2) In paragraph (1), references to denatured alcohol or to a product that is not for human consumption are to be construed according to the Denatured Alcohol Regulations 2005 as they have effect prior to the amendments made by regulation 7 of these Regulations.
Textual Amendments
F1Words in reg. 22(1)(a) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(4)(c)
F2Words in reg. 22(1)(b) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(4)(c)
F3Words in reg. 22(1)(c) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(4)(c)
Commencement Information
I1Reg. 22 not in force at made date, see reg. 1
I2Reg. 22 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.