The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2000 No. 426

SCHEDULE 1 MODIFICATIONS TO STATUTORY INSTRUMENTS

The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, S.I. 1992/3135

5.  Regulation 5 is modified as if the following paragraph was inserted immediately after paragraph (3)–

“(3A) In the case of shuttle train goods, the following persons shall be treated as jointly and severally liable to pay the duty–

(a) any person who caused the goods to become shuttle train goods;

(b) any owner of the goods; and

(c) any person beneficially interested in the goods.”.