Regulation 1 Citation, commencement and effectI1
United Kingdom
(1)
These Regulations may be cited as the Excise Goods (Aircraft and Ship’s Stores) Regulations 2015 and come into force on 1st April 2015.
(2)
They have effect in relation to excise goods—
(a)
supplied to be shipped as stores on or after 1st April 2015;
(b)
shipped as stores on or after 1st April 2015; or
(c)
carried as stores on or after 1st April 2015, where they were shipped on or after that date.