OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(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.