Regulation 3 ApplicationI1C1
United Kingdom
These Regulations apply to goods chargeable with a duty of excise provided that F1(subject to regulation 3A) those goods have not been, and will not be, consumed in the United Kingdom or the Isle of Man.
Annotations
Textual amendments
- F1
Words in reg. 3 inserted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(1A) (as inserted by S.I. 2020/1559, regs. 1(2), 96(2)); S.I. 2020/1640, reg. 2, Sch.
Modifications
- C1
Regulations, as they had effect immediately before IP completion day, continued (with modifications) (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), 99
Commencement
- I1
Reg. 3 in force at 1.6.1995, see reg. 1