EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations, which come into force on 1st June 2009, amend the Excise Goods (Drawback) Regulations 1995 (S.I.1995/1046) (“the principal Regulations”).
Regulation 5 of the principal Regulations provides that, for the purposes of making a claim for drawback of excise duty, goods are eligible goods if the excise duty charged on them has been paid (and has not been remitted, repaid or drawn back) and they have been exported, warehoused for export or destroyed. Regulation 3 of these Regulations amends regulation 5 of the principal Regulations to provide that alcoholic liquors that become warehoused for export on or after 1st June 2009 are not eligible goods.
Regulation 4 amends regulation 13 of the principal Regulations to prescribe, for the purposes of section 2(3A) of the Finance (No.2) Act 1992 (c.48), the person who may be assessed under that section for an amount equal to sums paid or credited in respect of drawback of excise duty in cases where entitlement to such drawback is cancelled on or after 1st June 2009.
A full Impact Assessment of the effect that this instrument will have on the costs of business and the voluntary sector is annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website.
“Alcoholic liquors” means the alcoholic liquors charged with duty under the Alcoholic Liquor Duties Act 1979 (c.4); namely spirits, beer, wine, made-wine and cider.