# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 8: Goods released for consumption in the United Kingdom-persons liable to pay

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

(1) Subject to regulation 9, the person liable to pay the duty when excise goods are released for consumption by virtue of regulation 6(1)(a) (excise goods leaving a duty suspension arrangement) is the authorised warehousekeeper ... or any other person releasing the excise goods or on whose behalf the excise goods are released from the duty suspension arrangement.
(2) In the case of an irregular departure from a tax warehouse any other person involved in that departure is jointly and severally liable to pay the duty with the persons specified in paragraph (1).

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/8 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.