Regulation 6 Record-keepingI1

United Kingdom

(1)

A person liable for an amount of excise duty arising as a result of the removal of excise goods to Northern Ireland from Great Britain or the Isle of Man (irrespective of whether a remaining amount is payable under this Part) must keep and make available for inspection such records relating to their activities as may be prescribed in a notice published by the Commissioners^f1 for such period as may be so prescribed.

(2)

The Commissioners may publish a notice prescribing—

(a)

the records to be kept and made available for inspection under paragraph (1); and

(b)

the period for which they must be kept and made available for inspection.

(3)

A notice published under paragraph (2) may make different provision for different cases.

Annotations

Commencement

I1: Reg. 6 in force at 1.4.2022, see reg. 1

Footnotes

f1: “The Commissioners” is defined in section 1(1) of the Customs and Excise Management Act, as substituted by paragraph 22 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), as “the Commissioners for Her Majesty’s Revenue and Customs”.