Chwilio Deddfwriaeth

The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Regulations 2 and 3

SCHEDULE

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

1.  In regulation 3(1) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010—

(a)after the meaning given for “computerised system”, regard there as being—

“control zone” means a control zone to which article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990 refers;;

(b)regard the meaning of “excise goods” as “goods falling within Article 1(1) of the Directive (except energy products and electricity covered by Directive 2003/96/EC)”;

(c)regard the meaning of “excise duty” in relation to the United Kingdom as including “other than the Hydrocarbon Oil Duties Act 1979” after the word “goods”.

2.  After regulation 3(4) of those Regulations, regard there as being—

(5) Any reference in these Regulations to “import”, “importation”, “imported” or “importer” includes such reference as is appropriate for their application to, or in the case of, goods or products that are treated as being imported into the United Kingdom by article 5(2)(a) of the Channel Tunnel (Customs and Excise ) Order 1990..

3.  In regulation 5 of those Regulations, regard the words “United Kingdom” as being followed by “or a control zone”.

4.  In regulation 6 of those Regulations, regard—

(a)in paragraph (1)—

(i)the words “United Kingdom” as being followed by “or a control zone”; and

(ii)sub-paragraph (d) as omitted;

(b)paragraphs (2) and (3) as omitted.

5.  In regulation 7(1)(h) of those Regulations, regard the words “United Kingdom” as being followed by “or a control zone”.

6.  In regulation 13 of those Regulations—

(a)in paragraph (1), regard the words “United Kingdom” (in both places) as being followed by “or a control zone”;

(b)in paragraph (3)(b) regard—  

(i)the words “United Kingdom” as being followed by “or a control zone”;

(ii)the words “another Member State” as being followed by “(including the French Republic)”.

7.  In regulation 19(6)(c) of those Regulations, regard the words “United Kingdom” as being followed by “or a control zone”.

8.  In regulation 67(1) of those Regulations, regard the words “another Member State” as being followed by “(including the French Republic)”.

9.  After regulation 82 of those Regulations, regard there as being—

82A.  For the purposes of regulations 80(1)(b), (2), (3) and 82(1)(a), “United Kingdom” includes a control zone..

10.  After regulation 84(3) of those Regulations, regard there as being—

(4) For the purposes of this regulation, “United Kingdom” includes a control zone..

The Finance Act 2008

11.  After paragraph 4(2) of Schedule 41 to the Finance Act 2008, regard there as being—

(3) In relation to a case involving goods that are treated as being imported into the United Kingdom by virtue of an order made under sections 11 and 13 of the Channel Tunnel Act 1987, sub-paragraph (1) shall apply and be construed as if —

(a)the excise duty point for those goods had been passed, and

(b)those goods were chargeable with a duty of excise.

(4) Sub-paragraph (3) does not apply to goods meeting the description of anything chargeable with duty under the Hydrocarbon Oil Duties Act 1979..

Yn ôl i’r brig

Options/Help

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Memorandwm Esboniadol

Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel gwnaed fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill