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).