2A

The modifications made by paragraphs 1(a) and (ab), 4B and 4C of the Schedule continue to apply to any movement starting in a control zone M2 until the end of that movement.

Liability to excise duty in a control zone2B

1

Where an excise duty point occurs in a control zone, liability to excise duty is to be calculated in the same manner, and is subject to the same reliefs (on the same conditions) as if the excise duty point had occurred in the United Kingdom.

2

So far as is necessary to give effect to paragraph (1), any reference in an enactment relating to excise duty to the “United Kingdom” is to be regarded as including a reference to a control zone.

3

For the purposes of this article—

a

“excise duty” has the meaning given in section 49 of the Taxation (Cross-border Trade) Act 2018; and

b

“excise duty point” has the meaning given in section 1(1) of the Finance (No. 2) Act 1992 M3.

4

In regulation 6 of those Regulations—

a

regard the words “United Kingdom” in each of paragraphs (1), (2)(a) and (2)(b) as being followed by “or a control zone”; and

b

in paragraph 2(a), regard the words “excise goods” as being followed by “intended to be brought into the United Kingdom through the tunnel”.

4A

In regulation 7(1)(g) of those Regulations, regard the words “United Kingdom” as being followed by “or a control zone”.

4B

In regulation 37(1) of those Regulations, regard the words “wholly within the United Kingdom” as being followed by “or under a movement referred to in regulation 56(1B)”.

4C

In regulation 56 of those Regulations—

a

in paragraph (1)(a), regard the words “United Kingdom” as being followed by “or a control zone”; and

b

after paragraph (1A) M6, regard there as being inserted—

1B

Where the movement starts in a control zone, the condition in paragraph (1)(c) shall be regarded as satisfied where the goods proceed directly from the control zone through the tunnel to the United Kingdom and, once they have entered the United Kingdom, do not at any time leave the United Kingdom during the remaining course of the movement.