The Excise Warehousing (Etc.) Regulations 1988

Application

3.—(1) Except as provided by or under the Hydrocarbon Oil Duties Act 1979(1), Parts I to IV of these Regulations apply to all goods chargeable with a duty of excise.

(2) Part V of these Regulations applies for all purposes of the Alcoholic Liquor Duties Act 1979.

(1)

1979 c. 5.