Part 12 DISTANCE SALES OF EXCISE GOODS FROM ANOTHER MEMBER STATEF1C1
United Kingdom Repealed
- 75Application of Part 12
- 76Tax representatives-approval and registration
- 77Tax representatives-procedure
- 78Accounting and payment
Annotations
Textual amendments
- F1
Pts. 10-12 omitted (31.12.2020) by virtue of The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 31 (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2); S.I. 2020/1640, reg. 2, Sch.
Modifications
- C1
Pt. 12, as it had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 64-69 (with regs. 2, 3) (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 34 and (1.10.2024) by S.I. 2024/941, regs. 1, 12)