11.—(1) This regulation applies where—
(a)a person (P) is liable for the payment of alcohol duty chargeable at the standard rate on an alcoholic product produced in, or imported into, Northern Ireland,
(b)P intends, and intended from the time the product became so chargeable, to remove the product to Great Britain from Northern Ireland, and
(c)but for the volume production limit condition, alcohol duty would have been chargeable on the product at the discounted rate.
(2) P may pay duty charged at the discounted rate on the product.
(3) If P elects to pay alcohol duty in accordance with paragraph (2), P must pay such amount on or before the date that the payment arising under paragraph (1)(a) would otherwise become due.
Commencement Information
I1Reg. 11 in force at 1.8.2023, see reg. 1(1)