# The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998, Regulation 8


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.

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Source: https://www.legislation.gov.uk/uksi/1998/202/regulation/8 (the official version)
Page: https://openlegislation.uk/excise-duty-point-external-and-internal-community-transit-procedure-regulations-1998/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.