The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021

Interpretation

2.  In these Regulations—

“the 2020 Act” means the Taxation (Post-transition Period) Act 2020;

“the DAR” means the Denatured Alcohol Regulations 2005(1);

“alcohol for denaturing” means dutiable alcoholic liquor(2) which the Commissioners have permitted to be delivered from a warehouse without payment of duty under regulation 10(1) of the DAR;

“authorised person” means a person authorised by the Commissioners under either or both of sections 8 and 10 of the Alcoholic Liquor Duties Act 1979(3) to receive spirits without payment of duty on those spirits;

“transporter” means the person carrying out the first transportation of—

(a)

alcohol for denaturing; or

(b)

spirits to which regulation 3 applies,

following the departure of those goods from a warehouse;

“vehicle”(4) does not include—

(c)

a ship,

(d)

an aircraft, or

(e)

a railway vehicle.

(1)

S.I. 2005/1524; there are amending instruments, but none is relevant. S.I. 2020/1559 saves S.I. 2005/1524 in respect of Northern Ireland as it had effect immediately before IP completion day (see section 39(1) to (5) of the European Union (Withdrawal Agreement) Act 2020 (c. 1) for the meaning of “IP completion day”).

(2)

“Dutiable alcoholic liquor” is defined in section 1(1) of the Alcoholic Liquor Duties Act 1979.

(3)

Section 8 was amended by the Finance Act 1994 (c. 9), Schedule 4 paragraph 15, and the Finance Act 1998 (c. 36), Schedule 2, paragraph 1; section 10 was amended by the Finance Act 1995 (c. 4), Schedule 2, paragraph 3, and by the Finance Act 1998, Schedule 2, paragraph 2.

(4)

Section 1(1) of the Customs and Excise Management Act 1979, as amended by the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 4, provides that, contrary to the intention in these Regulations, “vehicle” includes a ship, an aircraft, and a railway vehicle.