# The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020, Regulation 5: Amendments to the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019


(1) The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 are amended as follows.
(2) Omit regulation 3 (transitional and saving provision).
(3) In regulation 5 (transitional provisions relating to the Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010—
(a) in paragraph (1), for “exit day” substitute “IP completion day”; and
(b) for paragraph (2) substitute—
“(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.”.
(4) In regulation 9 (transitional and saving provision), for “regulations 6 and 7” substitute “regulation 6”.
(5) In regulation 16 (transitional provision)—
(a) in paragraph (1), for “exit day” substitute “IP completion day”; and
(b) for paragraph (2) substitute—
“(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.”.

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Source: https://www.legislation.gov.uk/uksi/2020/1494/regulation/5 (the official version)
Page: https://openlegislation.uk/excise-duties-transitional-and-miscellaneous-amendments-eu-exit-regulations-2020/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.