Amendments to the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 20194

1

The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 20196 are amended as follows.

2

In regulation 3(2) (amendment to the Spirits Regulations 19917), in the substituted paragraph (c), for “exit day” substitute “IP completion day”.

3

For regulation 19 (interpretation) substitute—

19

In this Part, goods are in the course of a movement on IP completion day where those goods have been dispatched before IP completion day.

4

For “exit day” substitute “IP completion day” in the following places—

a

regulation 20(1) (amendment to the Excise Warehousing (Etc.) Regulations 19888;

b

regulation 21(1) (amendment to the Warehousekeepers and Owners of Warehoused Goods Regulations 19999);

c

regulation 22(1)(a), (b) and (c) (amendment to the Denatured Alcohol Regulations 200510);

d

regulation 23(1)(a) and (b) (amendment to the Duty Stamps Regulations 200611).