OpenLegislation

Division 11 TAXATION

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. (1)32009 R 0684: Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24):
  2. (2)32012 R 0079: Commission Implementing Regulation (EU) No 79/2012 of 31 January 2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax (OJ L 29, 1.2.2012, p. 13):