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^f1 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^f2—

(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.”.

Annotations

Footnotes

f1: S.I. 2019/474. To be brought into force by way of regulations under section 52(2) of the Act.
f2: S.I. 2010/594.