2013 No. 3210
The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2013
Made
Laid before Parliament
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 93(1), (2)(a), (e), (fa), (fb), (fc), (5) and (5A), 100G and 100H of the Customs and Excise Management Act 19791, section 1 of the Finance (No. 2) Act 19922 and section 2(2) of the European Communities Act 19723 having been designated4 for the purposes of that section in relation to excise matters of the EU5 and payment of excise duty.
Citation and commencement1
These Regulations may be cited as the Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2013 and come into force on 1st January 2014.
Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010
2
The Excise Goods (Holding, Movement and Duty Point) Regulations 20106 are amended as follows.
3
In regulation 3(1) (interpretation) in the definition of “Member State” and “territory of a Member State” for “the Channel Islands, the overseas departments of the French Republic” substitute “Guadeloupe, French Guiana, Martinique, Mayotte, Réunion and Saint-Martin in the French Republic, the Channel Islands”.
(This note is not part of the Regulations)