Regulation 5 Goods released for consumption in the United Kingdom-excise duty pointC1C2
United Kingdom
Subject to F1regulations 7(2) and 7A, there is an excise duty point at the time when excise goods are released for consumption in the United Kingdom.
Annotations
Textual amendments
- F1
Words in reg. 5 substituted (31.12.2020) by The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/13), regs. 1, 8A (with reg. 44) (as amended by S.I. 2020/1494, regs. 1, 2; S.I. 2020/1559, regs. 1(2), 86); S.I. 2020/1640, reg. 2, Sch.
Modifications
- C1
Reg. 5, 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), 7 (with regs. 2, 3)
- C2
Reg. 5 modified as it applies in a control zone (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 2, Sch. para. 3