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The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010
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- Offerynnau Statudol y Deyrnas Unedig
- 2010 No. 594
- Whole Instrument without Schedules
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Changes over time for: The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (without Schedules)
Version Superseded: 31/12/2020
Alternative versions:
- 01/04/2010- Amendment
- 01/04/2010
Point in time
Status:
Point in time view as at 01/04/2010.
Changes to legislation:
There are currently no known outstanding effects for the The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010.
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Citation and commencementU.K.
1. This Order may be cited as the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 and comes into force on 1st April 2010.
ControlsU.K.
2. The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 M1 apply in a control zone with the modifications indicated in the Schedule.
Marginal Citations
Penalties, assessments and appealsU.K.
3. Paragraph 4 of Schedule 41 to the Finance Act 2008 M2 (civil penalty for handling goods subject to unpaid excise duty) applies to goods in a control zone with the modifications indicated in the Schedule.
4. For the purposes of this Order, the following enactments apply to events involving goods in a control zone in the same way that they apply to events involving goods in the United Kingdom—
(a)Part 1 Chapter II of the Finance Act 1994 M3 (appeals and penalties);
(b)section 100J of the Customs and Excise Management Act 1979 M4.
Marginal Citations
M41979 c. 2; section 100J was inserted by Schedule 4 to the Finance Act 1991 (c. 31) and amended by paragraph 4 of Part I of Schedule 4 to the Finance Act 1994 (c. 9).
InterpretationU.K.
5. For the purposes of this Order “control zone” bears the same meaning as in article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990 M5.
Marginal Citations
M5S.I. 1990/2167; relevant amending instruments are S.I. 1993/1813, 1994/1405.
Revocations and savingsU.K.
6.—(1) Subject to paragraph (2), the Channel Tunnel (Alcoholic Liquors and Tobacco Products) Order 2003 M6 and the Channel Tunnel (Alcoholic Liquors and Tobacco Products) (Amendment) Order 2004 M7 are revoked.
(2) Article 2(e) of, and paragraphs 7, 8, 9, 11 and 12 of the Schedule to, the Channel Tunnel (Alcoholic Liquors and Tobacco Products) Order 2003 shall continue to apply where the Excise Goods (Accompanying Documents) Regulations 2002 continue to apply to movements of goods initiated under cover of the formalities set out in Article 18 of Council Directive 92/12/EEC M8.
Dave Hartnett
Bernadette Kenny
Two of the Commissioners for Her Majesty's Revenue and Customs
3rd March 2010
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