These Regulations have been made in consequence of a defect in S.I 2011/2225 and this instrument is being issued free of charge to all known recipients of that Statutory Instrument
2012 No. 2786
The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2012
Made
Laid before Parliament
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 93(1)(d), (2)(a), (e) and (fa) and (3) of the Customs and Excise Management Act 19791, section 41A(7) of the Alcoholic Liquor Duties Act 19792 and section 2(2) of the European Communities Act 19723 having been designated4 for the purposes of that section in relation to excise matters of the EU5 and payment of excise duty:
Citation and commencement1
These Regulations may be cited as the Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2012 and come into force on 1st December 2012.
Amendment to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010
2
Amend the Excise Goods (Holding, Movement and Duty Point) Regulations 20106 as follows.
3
For paragraph (2E) of regulation 62 (simplified procedure for certain movements of alcoholic liquors) substitute—
2E
In the case of any alcoholic liquors, premises in respect of which a person (other than the producer or manufacturer of the liquors) who is treated under sections 43A to 43D of the Value Added Tax Act 19947 as a member of the same group as the producer or manufacturer—
a
is registered or holds a licence under any of the provisions referred to in paragraphs (2A) to (2C); or
b
is the authorised warehousekeeper.
(This note is not part of the Regulations)