2013 No. 3210

Excise

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”.

Simon BowlesNick LodgeTwo of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations, which come into force on 1st January 2014, amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593). Regulation 3 amends the definition of “Member State” and “territory of a Member State” adding the territories of Mayotte and Saint-Martin to those treated as excluded from the territory of the Member State. This reflects amendments made, with effect from 1st January 2014, to Article 5 of Council Directive 2008/118/EC7 by European legislation8.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.