# The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019, Regulation 7: Modification of the Tobacco Products Regulations 2001

Extent: E+W+S+N.I.

(1) Where paragraph (3) applies, the Tobacco Products Regulations 2001 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”.
(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).

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Source: https://www.legislation.gov.uk/uksi/2019/1216/regulation/7 (the official version)
Page: https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-4-regulations-2019/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.