{
  "url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/schedule-2/paragraph-15",
  "json_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/schedule-2/paragraph-15.json",
  "legislation": "uksi/2010/593",
  "legislation_title": "The Excise Goods (Holding, Movement and Duty Point) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010",
  "path": "schedule/2/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "(1) In paragraph (1) of regulation 3 (interpretation)—\n(a) in the definition of “duty” omit “, except in regulation 12(1B)(d) below,”;\n(b) after the definition of “electronic removal” insert—\n““excise duty point” means the time when the duty is payable by a person, whether or not payment may be deferred, and is prescribed by Part 2 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;”;\n(c) for “REDS” substitute “ UK registered consignee ”.\n(2) In regulation 8 (registered stores) omit paragraphs (1) and (2).\n(3) In regulation 17 (deferred payment-payment day)—\n(i) for “REDS” (in all places) substitute “ UK registered consignee (other than a temporary registered consignee) ”;\n(ii) after paragraph (5) insert—\n“(6) In this regulation “temporary registered consignee” has the meaning given in regulation 3 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/593/schedule/2/paragraph/15",
    "retrieved_at": "2026-10-29T02:49:56.953206+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}