The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021

Interpretation U.K.

2.  In these Regulations—

“the 2020 Act” means the Taxation (Post-transition Period) Act 2020;

“the DAR” means the Denatured Alcohol Regulations 2005(1);

“alcohol for denaturing” means dutiable alcoholic liquor(2) which the Commissioners have permitted to be delivered from a warehouse without payment of duty under regulation 10(1) of the DAR;

“authorised person” means a person authorised by the Commissioners under [F1 section 78 (authorised use for certain purposes) of the Finance (No. 2) Act 2023] to receive spirits without payment of duty on those spirits;

[F2 “relevant premises” has the meaning given by section 78(4) of the Finance (No. 2) Act 2023;]

“transporter” means the person carrying out the first transportation of—

(a)

alcohol for denaturing; or

(b)

spirits to which regulation 3 applies,

following the departure of those goods from a warehouse;

“vehicle”(3) does not include—

(c)

a ship,

(d)

an aircraft, or

(e)

a railway vehicle.

Textual Amendments

F1 Words in reg. 2 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 13(2)(a)

F2 Words in reg. 2 inserted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 13(2)(b)

Commencement Information

I1 Reg. 2 in force at 9.12.2021, see reg. 1

(1)

S.I. 2005/1524; there are amending instruments, but none is relevant. S.I. 2020/1559 saves S.I. 2005/1524 in respect of Northern Ireland as it had effect immediately before IP completion day (see section 39(1) to (5) of the European Union (Withdrawal Agreement) Act 2020 (c. 1) for the meaning of “IP completion day”).

(2)

“Dutiable alcoholic liquor” is defined in section 1(1) of the Alcoholic Liquor Duties Act 1979.

(3)

Section 1(1) of the Customs and Excise Management Act 1979, as amended by the Taxation (Cross-border Trade) Act 2018, Schedule 7, paragraph 4, provides that, contrary to the intention in these Regulations, “vehicle” includes a ship, an aircraft, and a railway vehicle.