# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 5: Goods released for consumption in the United Kingdom-excise duty point

Extent: E+W+S+N.I.

Subject to regulations 7(2) and 7A, there is an excise duty point at the time when excise goods are released for consumption in the United Kingdom.

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/5 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.