{
  "url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019/regulation-2",
  "json_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019/regulation-2.json",
  "legislation": "uksi/2019/15",
  "legislation_title": "The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-2-regulations-2019",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Excise Warehousing (Etc.) Regulations 1988",
  "text": "(1) The Excise Warehousing (Etc.) Regulations 1988 are amended as follows.\n(2) In regulation 17 (removal from warehouse— documentary exceptions)—\n(a) omit paragraphs (7)(e) and (ea);\n(b) in paragraph (12), for the definition of “single administrative document”, substitute—\n“single administrative document” means the single administrative document provided for in a public notice made by the Commissioners under paragraph 5 of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 ;”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 1988/809, relevantly amended by S.I. 2002/501, 2010/593."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "In S.I. 1988/809, “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs. That is the meaning given by section 1(1) of the Customs and Excise Management Act 1979 and by section 4(3) of the Alcoholic Liquor Duties Act 1979. Section 37(1) of the Taxation (Cross-border Trade) Act 2018 provides that in Part 1 of that Act, “HMRC Commissioners” means “the Commissioners for Her Majesty's Revenue and Customs”."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "A draft of the notice is available at https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/762620/Draft_Notices_to_be_Made_Under_The_Customs__Import_Duty___EU_Exit__Regulations_2018.pdf . When finalised, a hard copy will be available on request from HM Revenue and Customs, 100 Parliament Street, London SW1A 2BQ."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 2 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/15/regulation/2",
    "retrieved_at": "2026-10-28T22:49:30.227196+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}