{
  "url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-4-regulations-2019/regulation-7",
  "json_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-4-regulations-2019/regulation-7.json",
  "legislation": "uksi/2019/1216",
  "legislation_title": "The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-4-regulations-2019",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Modification of the Tobacco Products Regulations 2001",
  "text": "(1) Where paragraph (3) applies, the Tobacco Products Regulations 2001 apply with the modification set out in paragraph (2).\n(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”.\n(3) This paragraph applies where an election is made before the end of the period of six months beginning with IP 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).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "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."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "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."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 7 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/2019/1216/regulation/7",
    "retrieved_at": "2026-10-28T22:37:50.330373+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."
}