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The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 13
- PART 2
- Regulation 16
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16.—(1) Regulation 21 is amended as follows.
(2) For paragraph (1) substitute—
“(1) This regulation applies where the occurrence of a relevant event is proven to the satisfaction of the Commissioners.”.
(3) In paragraph (2)(d) for “competent authorities of a Member State” substitute “Commissioners”.
(4) For paragraph (3) substitute—
“(3) If at the time of the relevant event, the excise goods were under a duty suspension arrangement, the occurrence of the event shall not be considered as a release for consumption.”.
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