# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Regulation 80: Irregularities


(1) This regulation applies where—
(a) excise goods are moved under a duty suspension arrangement; and
(b) in relation to those goods and that movement, there is an irregularity ....
(2) Where an irregularity occurs ..., the excise goods are released for consumption ... at the time of the irregularity or, where it is not possible to establish when the irregularity occurred, the time when the irregularity is detected or first comes to the attention of the Commissioners.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2010/593/regulation/80 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/regulation-80
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.