Regulation 8 I1C1F1
Where more than one person is liable to pay the excise duty by virtue of regulation 6 above, or 7 above, each person shall be jointly and severally liable to pay the excise duty with the other preson or, as the case may be, with each of the others.
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. 8 in force at 25.2.1998, see reg. 1