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The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019
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- UK Statutory Instruments
- 2019 No. 15
- PART 2
- Regulation 13
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Amendment of the Duty Stamps Regulations 2006
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13. In regulation 10 (disqualification from being registered)—
(a)for paragraph (4), substitute—
“(4) A person is disqualified from being registered if they have a fixed establishment in the United Kingdom or an external territory, unless they are an authorized warehousekeeper (or a person of equivalent status in an external territory), irregular stamper, registered owner, compounder, a person who bottles alcoholic liquor in the United Kingdom, or the holder of an excise licence under section 54(2) or 55(2) of the Alcoholic Liquor Duties Act 1979.”;
(b)in paragraph (5), for “European Union” substitute “United Kingdom”.
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