Amendments to the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 20195.

(1)

The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 201912 are amended as follows.

(2)

Omit regulation 3 (transitional and saving provision).

(3)

In regulation 5 (transitional provisions relating to the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 201013—

(a)

in paragraph (1), for “exit day” substitute “IP completion day”; and

(b)

for paragraph (2) substitute—

“(2)

For the purposes of paragraph (1), goods are in the course of a movement on IP completion day where those goods have been dispatched before that day.”.

(4)

In regulation 9 (transitional and saving provision), for “regulations 6 and 7” substitute “regulation 6”.

(5)

In regulation 16 (transitional provision)—

(a)

in paragraph (1), for “exit day” substitute “IP completion day”; and

(b)

for paragraph (2) substitute—

“(2)

For the purposes of paragraph (1), goods are in the course of a movement on IP completion day where those goods have been dispatched before that day.”.