Regulation 20 The Excise Warehousing (Etc.) Regulations 1988I1I2
United Kingdom
(1)
The amendments made by regulation 2 do not apply to excise goods that are in the course of a movement on F1IP completion day.
(2)
In this regulation, “excise goods” means goods subject to any excise duty, as that term is defined by section 49 of the Taxation (Cross-border Trade) Act 2018.
Annotations
Textual amendments
- F1
Words in reg. 20(1) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 4(4)(a)
Commencement
- I1
Reg. 20 not in force at made date, see reg. 1
- I2
Reg. 20 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.