# The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019, Regulation 16

Extent: E+W+S+N.I.

(1) Regulation 21 is amended as follows.
(2) For paragraph (1) substitute—
“(1) This regulation applies where the occurrence of a relevant event is proven to the satisfaction of the Commissioners.”.
(3) In paragraph (2)(d) for “competent authorities of a Member State” substitute “ Commissioners ”.
(4) For paragraph (3) substitute—
“(3) If at the time of the relevant event, the excise goods were under a duty suspension arrangement, the occurrence of the event shall not be considered as a release for consumption.”.

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Source: https://www.legislation.gov.uk/uksi/2019/13/regulation/16 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-etc-eu-exit-regulations-2019/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.