Regulation 9 Payment of excise dutyF1F2C1
United Kingdom
A person liable to pay excise duty relating to an excise duty point specified by regulation 4 or 5 above shall pay the excise duty to the Commissioners upon the occurrence of that excise duty point.
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.
- F2
Reg. 9 substituted (11.1.1999) by The Excise Duty Point (External and Internal Community Transit Procedure) (Amendment) Regulations 1998 (S.I. 1998/3110), regs. 1, 2
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)