Part VIII Warehouses and Queen’s Warehouses and Related Provisions about Pipe-lines
95 Deficiency in goods occurring in course of removal from warehouse without payment of duty.
(1)
Where any goods have been lawfully permitted to be taken from a warehouse without payment of duty for removal to another warehouse or to some other place, section 94 above shall, subject to subsection (2) below F1and to any such regulations as are mentioned in subsection (6) of that section, have effect in relation to those goods in the course of that removal as if those goods were still in warehouse.
F2(1A)
Subsection (1) applies in relation to goods that are alcoholic products as if references, in that subsection and in section 94, to a “warehouse” included references to premises in respect of which a person is authorised, under section 82 of the Finance (No. 2) Act 2023, to hold alcoholic products without payment of duty (and references to “warehoused” are to be construed accordingly).
(1B)
Subsection (1) applies (as modified by subsection (1A)) in relation to alcoholic products on which alcohol duty has been remitted as it applies to alcoholic products lawfully permitted to be taken from premises as mentioned in that subsection.
(2)
In its application in relation to any goods by virtue of subsection (1) F3, (1A) or (1B) above, section 94 above shall have effect as if the following provisions were omitted, namely—