Regulation 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^f1 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.”.

Annotations

Footnotes

f1: 1994 c.23: sections 43A, 43B and 43C were inserted by the Finance Act 1999 (c. 16), Schedule 2, paragraph 2. Sections 43AA and 43D were inserted by the Finance Act 2004 (c.12), section 20(1) and (2).