Regulation 7 Modification of the Tobacco Products Regulations 2001I1

United Kingdom

(1)

Where paragraph (3) applies, the Tobacco Products Regulations 2001 M1 apply with the modification set out in paragraph (2).

(2)

In regulation 18(1)(b), regard as inserted after the words “becoming payable”, the words “, in such form and manner and on such conditions”M2.

(3)

This paragraph applies where an election is made before the end of the period of six months beginning with F1IP completion day under regulation 17 of the Tobacco Products Regulations 2001 (deferred payment - payment day) in respect of tobacco products falling within regulation 17(2)(a).

Annotations

Textual amendments

F1: Words in reg. 7(3) substituted (31.12.2020) by The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1494), regs. 1, 6(3)

Marginal citations

M1: S.I. 2001/1712, amended by S.I. 2010/593. It is also amended by S.I. 2019/13, but at the date of making these Regulations those amendments have not yet come into force pending commencement regulations to be made by HM Treasury. There are other amending instruments, but none is relevant.
M2: The requirements to be made under this modification are not yet finalised or available. Subject to this regulation being commenced, when finalised, they will be made in writing and available at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal and may be inspected free of charge at HM Revenue & Customs, Excise & Environmental Taxes Policy, 3rd Floor West, Ralli Quays, 3 Stanley Street, Salford, M60 9LA.

Commencement

I1: Reg. 7 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.