The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021

This Statutory Instrument has been made partly in consequence of a defect in S.I. 2020/1559 and is being issued free of charge to all known recipients of that Statutory Instrument.

Statutory Instruments

2021 No. 1282

Exiting The European Union

Excise

The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021

Made

17th November 2021

Laid before the House of Commons

18th November 2021

Coming into force

9th December 2021

The Treasury, in exercise of the powers conferred by section 5(2) of the Taxation (Post-transition Period) Act 2020(1), and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 93(1)(d), (2)(fa) and (fc), (3) and (5A) of the Customs and Excise Management Act 1979(2), section 77(1)(e) of the Alcoholic Liquor Duties Act 1979(3), and sections 45(1) and (2) and 48(10) of the Taxation (Cross-border Trade) Act 2018(4) make the following Regulations.

(1)

2020 c. 26.

(2)

1979 c. 2; section 1(1) defines “the Commissioners” (the definition of “the Commissioners” was substituted by the Commissioners for Revenue and Customs Act 2005 (c. 11) (“the CRCA”), Schedule 4, paragraph 22(b)); section 93(1) was substituted, section 93(2)(fa) and (fc) and (5A) were inserted, and section 93(1) was amended, by the Finance (No. 2) Act 1992 (c. 48), Schedule 2, paragraph 2.

(3)

1979 c. 4; section 4(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (as amended by the CRCA); section 77(1)(e) was amended by the Finance Act 1995 (c. 4), Schedule 2, paragraph 5.

(4)

2018 c. 22.