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

Goods released for consumption in the United Kingdom-excise duty point U.K.

5.  Subject to regulation 7(2), there is an excise duty point at the time when excise goods are released for consumption in the United Kingdom.

Modifications etc. (not altering text)

C1 Reg. 5 modified as it applies in a control zone (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 2, Sch. para. 3