- Latest available (Revised)
- Original (As made)
The Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001
You are here:
- 2001 No. 3022
- PART V
What Version
Opening Options
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
PART VConsequential Amendments
The Finance Act 1994
9. Insert the following new subsection after subsection (2) of section 12 of the Finance Act 1994(1)—
“(2A) In subsection (2)(a) and (b) above “enactment” includes directly applicable Community provision.”
The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992
10.—(1) Amend regulation 4(5) of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 as follows.
(2) Delete all and replace with—
“Where duty suspension arrangements do not apply in respect of Community excise goods consigned to a REDS or to an occasional importer or to an importer for whom a REDS is acting and, after importation, those goods do not arrive so that the excise duty point provided by paragraph (3) above does not occur, the excise duty point provided by paragraph (1) above shall apply.”
11. Delete regulation 4(8) of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992.
(1)
1994 c. 9; section 12(8) was amended by the Finance Act 1997 (c. 16), Schedule 6, paragraph 1(2).
Options/Help
Print Options
Print The Whole Instrument
Print This Part only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources