Regulation 22 Amendments to Part 8I1

Regulation 56 is amended as follows.

The existing text becomes paragraph (1).

In that paragraph—

After that paragraph insert—

“(1A)

This Part also applies to the movement of the energy products mentioned in Article 20(1) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity from a place of importation to—

(a)

a tax warehouse; or

(b)

a place from where they will leave the territory of the United Kingdom,

where the energy products do not at any time leave the United Kingdom during the course of the movement.

(2)

(a)

The Commissioners must publish a notice specifying the requirements for the electronic messages to be sent using the F3UK computerised system, namely—

(i)

the electronic administrative document;

(ii)

the cancellation message referred to in regulation 58(2);

(iii)

the change of destination message;

(iv)

the notification of change of destination message referred to in regulation 58(9); and

(v)

the report of receipt and report of export; and

(b)

for each message, the notice must specify the data elements required structured in data groups and, where applicable, data subgroups.”.