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Regulation 6 Person liable to pay the excise dutyF1I1C1

United Kingdom

(1)

This regulation applies if there is an excise duty point by virtue of regulation 4 above.

(2)

A person specified by subparagraph (a) or (b) of paragraph (3) below, having the specified connection with the excise goods, shall be liable to pay the excise duty relating to the excise duty point.

(3)

For the purposes of paragraph (2) above, the person is:

(a)

any person who is a debtor in respect of the customs debt, giving rise to the excise duty point, as determined by the article of the Community Customs Code specified by regulation 4(1)(b)(i) above which governs that customs debt;

(b)

any other person who, in relation to the excise goods that are the subject of the excise duty point, at any time in the period:

(i)

starting with the charging of those goods with excise duty; and

(ii)

ending with the incurrence of the customs debt specified by subparagraph (a) above,

brings about, or assists in bringing about, that customs debt.

Annotations

Textual amendments

F1

Regulations revoked (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 2 (as amended by S.I. 2020/1494, regs. 1, 5(2)); S.I. 2020/1640, reg. 2, Sch.

Modifications

C1

Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(d)

Commencement

I1

Reg. 6 in force at 25.2.1998, see reg. 1