Regulation 5 Transitional provisions relating to the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010I1
United Kingdom
(1)
The amendments in regulation 4 do not have effect in relation to goods in the course of a movement on F1IP completion day.
F2(2)
For the purposes of paragraph (1), goods are in the course of a movement on IP completion day where those goods have been dispatched before that day.
Annotations
Textual amendments
- F1
Words in reg. 5(1) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 5(3)(a)
- F2
Reg. 5(2) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 5(3)(b)
Commencement
- I1
Reg. 5 in force at 31.12.2020 on IP completion day by S.I. 2020/1640, reg. 2, Sch.