http://www.legislation.gov.uk/uksi/2013/3210/regulation/1/made

The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2013

en

King's Printer of Acts of Parliament

2015-07-02

EXCISE

These Regulations, which come into force on 1st January 2014, amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593). Regulation 3 amends the definition of “Member State” and “territory of a Member State” adding the territories of Mayotte and Saint-Martin to those treated as excluded from the territory of the Member State. This reflects amendments made, with effect from 1st January 2014, to Article 5 of Council Directive 2008/118/EC by European legislation.