# The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2012

S.I. 2012/2786 · made 6 November 2012

These Regulations amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 ( S.I. 2010/593) to correct a drafting error in paragraph (2E) of regulation 62 (simplified procedure for certain movements of alcoholic liquors) (as inserted by S.I. 2011/2225).

Made under: Customs and Excise Management Act 1979 (Section 93); Alcoholic Liquor Duties Act 1979 (repealed) (Section 41A); European Communities Act 1972 (repealed) (Section 2)

PDFs: Printed copy https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-regulations-2012/pdf/uksi_20122786_en.pdf; Explanatory Memorandum https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-regulations-2012/pdf/uksiem_20122786_en.pdf

## Introductory text

These Regulations have been made in consequence of a defect in S.I 2011/2225 and this instrument is being issued free of charge to all known recipients of that Statutory Instrument
Excise
Made 6th November 2012
Laid before Parliament 8th November 2012
Coming into force 1st December 2012
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 93(1)(d), (2)(a), (e) and (fa) and (3) of the Customs and Excise Management Act 1979, section 41A(7) of the Alcoholic Liquor Duties Act 1979 and section 2(2) of the European Communities Act 1972 having been designated for the purposes of that section in relation to excise matters of the EU and payment of excise duty:

## 1 Citation and commencement

These Regulations may be cited as the Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2012 and come into force on 1st December 2012.

## 2 Amendment to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as follows.

## 3 Amendment to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

For paragraph (2E) of regulation 62 (simplified procedure for certain movements of alcoholic liquors) substitute—
“(2E) In the case of any alcoholic liquors, premises in respect of which a person (other than the producer or manufacturer of the liquors) who is treated under sections 43A to 43D of the Value Added Tax Act 1994 as a member of the same group as the producer or manufacturer—
(a) is registered or holds a licence under any of the provisions referred to in paragraphs (2A) to (2C); or
(b) is the authorised warehousekeeper.”.

## Signature

Ruth Owen
Jim Harra
Two of the Commissioners for Her Majesty’s Revenue and Customs
6th November 2012

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 ( S.I. 2010/593) to correct a drafting error in paragraph (2E) of regulation 62 (simplified procedure for certain movements of alcoholic liquors) (as inserted by S.I. 2011/2225).
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2012/2786 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-regulations-2012
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.