EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) to correct a drafting error in paragraph (2E) of regulation 62 (simplified procedure for certain movements of alcoholic liquors) (as inserted by S.I. 2011/2225).
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.