2019 No. 1510
The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2019
Made
Laid before Parliament
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by—
sections 93(1), (2)(a), (e), (fa), (fb), (fc), (3), (5) and (5A), 100G, 100H, 118A(1) and (2) and 127A of the Customs and Excise Management Act 19791;
sections 41A(7), 49(1)(d) and (g), 56(1)(d) and (e), 62(5)(c) and (d) and 77(1)(a), (e) and (h) of the Alcoholic Liquor Duties Act 19792;
sections 21(1), 23C(2) and (3) of, and paragraphs 3, 11, 19 and 25 of Schedule 3 to, the Hydrocarbon Oil Duties Act 19793;
sections 7(1)(a), (b), (ba) and (1A) and 9(2) of the Tobacco Products Duty Act 19794;
sections 1 and 2 of the Finance (No. 2) Act 19925; and
section 2(2) of the European Communities Act 19726.
The Commissioners for Her Majesty’s Revenue and Customs have been designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to excise matters of the EU and payment of excise duty7.
Citation and commencement1
These Regulations may be cited as the Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2019 and come into force on 1st January 2020.
Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 20102
In paragraph (1) of regulation 3 (interpretation) of the Excise Goods (Holding, Movement and Duty Point) Regulations 20108, in the definition of “Member State” and “territory of a Member State”, omit “, Campione d’Italia and the waters of Lake Lugano”.
(This note is not part of the Regulations)