The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020

CHAPTER 3 Sales on board ships, aircraft and trains

Revocation of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999

14.  The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999(1) are revoked.

Consequential amendments and revocation

15.  Omit regulation 7(2)(d) (interpretation of other regulations relating to excise goods) of the Excise Duty Points (Etc.) (New Member States) Regulations 2004(2).

16.  Omit regulation 16(2) (other regulations) of the Hydrocarbon Oil (Registered Remote Markers) Regulations 2005(3).

17.—(1) The Duty Stamps Regulations 2006 are amended as follows.

(2) In regulation 2(1) (interpretation) omit the definitions of “merchandise” and “registered mobile operator”.

(3) In regulation 3(6) (when a retail container must be stamped or must not be stamped) omit “to a retail container of alcoholic liquor that is merchandise or”.

(4) Omit regulation 29 (registered mobile operators).

(5) In regulation 34 (drawback of excise duty) omit “unless the eligible claimant is a registered mobile operator”.

(6) In regulation 35(2) (offence of possession, sale etc of unstamped containers) omit sub-paragraph (a).

18.  The Excise Goods (Sales on Board Ships and Aircraft) (Amendment) Regulations 2010(4) are revoked.

19.  Omit regulations 17 to 20 (amendments to the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999) of the Excise Goods (Aircraft and Ship’s Stores) Regulations 2015(5).

(1)

S.I. 1999/1565; amended by S.I. 2005/3472, 2010/592, 2011/1043 and 2015/368, and modified by S.I. 2004/1003.

(2)

S.I. 2004/1003; to which there are amendments not relevant to these Regulations.

(3)

S.I. 2005/3472; to which there are amendments not relevant to these Regulations.

(4)

S.I. 2010/592.

(5)

S.I. 2015/368.