- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2010)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 31/12/2020
Point in time view as at 01/04/2010.
There are currently no known outstanding effects for the The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010, SCHEDULE.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Regulations 2 and 3
1. In regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010—
(a)after the meaning given for “computerised system”, regard there as being—
““control zone” means a control zone to which article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990 refers;”;
(b)regard the meaning of “excise goods” as “goods falling within Article 1(1) of the Directive (except energy products and electricity covered by Directive 2003/96/EC)”;
(c)regard the meaning of “excise duty” in relation to the United Kingdom as including “other than the Hydrocarbon Oil Duties Act 1979” after the word “goods”.
2. After regulation 3(4) of those Regulations, regard there as being—
(5) Any reference in these Regulations to “import”, “importation”, “imported” or “importer” includes such reference as is appropriate for their application to, or in the case of, goods or products that are treated as being imported into the United Kingdom by article 5(2)(a) of the Channel Tunnel (Customs and Excise ) Order 1990..
3. In regulation 5 of those Regulations, regard the words “United Kingdom” as being followed by “or a control zone”.
4. In regulation 6 of those Regulations, regard—
(a)in paragraph (1)—
(i)the words “United Kingdom” as being followed by “or a control zone”; and
(ii)sub-paragraph (d) as omitted;
(b)paragraphs (2) and (3) as omitted.
5. In regulation 7(1)(h) of those Regulations, regard the words “United Kingdom” as being followed by “or a control zone”.
6. In regulation 13 of those Regulations—
(a)in paragraph (1), regard the words “United Kingdom” (in both places) as being followed by “or a control zone”;
(b)in paragraph (3)(b) regard—
(i)the words “United Kingdom” as being followed by “or a control zone”;
(ii)the words “another Member State” as being followed by “(including the French Republic)”.
7. In regulation 19(6)(c) of those Regulations, regard the words “United Kingdom” as being followed by “or a control zone”.
8. In regulation 67(1) of those Regulations, regard the words “another Member State” as being followed by “(including the French Republic)”.
9. After regulation 82 of those Regulations, regard there as being—
82A. For the purposes of regulations 80(1)(b), (2), (3) and 82(1)(a), “United Kingdom” includes a control zone..
10. After regulation 84(3) of those Regulations, regard there as being—
“(4) For the purposes of this regulation, “United Kingdom” includes a control zone.”.
11. After paragraph 4(2) of Schedule 41 to the Finance Act 2008, regard there as being—
“(3) In relation to a case involving goods that are treated as being imported into the United Kingdom by virtue of an order made under sections 11 and 13 of the Channel Tunnel Act 1987, sub-paragraph (1) shall apply and be construed as if —
(a)the excise duty point for those goods had been passed, and
(b)those goods were chargeable with a duty of excise.
(4) Sub-paragraph (3) does not apply to goods meeting the description of anything chargeable with duty under the Hydrocarbon Oil Duties Act 1979.”.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys