Regulation 6 Eligible claimantsI1C1C2
United Kingdom
A claim for drawback may only be made by an eligible claimant.
A claimant is an eligible claimant if he is a revenue trader—
in the course of whose business the export, removal to warehouse for export or, as the case may be, destruction took place; and
in the case of planned destruction—
who (except as the Commissioners may otherwise allow) paid the duty to be drawn back, and
whose business is not wholly or mainly the destruction of goods on which duty has been charged.
Where a revenue trader is entitled to the repayment of alcohol duty under section 74 of the Finance (No. 2) Act 2023 (spoilt alcoholic products), that trader must make the claim for repayment in accordance with regulation 27 (claims for repayment of alcohol duty) of the Alcoholic Products (Excise Duty) Regulations 2023 and not in accordance with these Regulations.
Annotations
Textual amendments
- F1
Reg. 6(3) substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 5(3)
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
- C2
Reg. 6 modified (N.I.) by S.I. 2020/1559, reg. 99(2)(ab) (as inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 41(a))
Commencement
- I1
Reg. 6 in force at 1.6.1995, see reg. 1