# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Paragraph 15


(1) In paragraph (1) of regulation 3 (interpretation)—
(a) in the definition of “duty” omit “, except in regulation 12(1B)(d) below,”;
(b) after the definition of “electronic removal” insert—
““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;”;
(c) for “REDS” substitute “ UK registered consignee ”.
(2) In regulation 8 (registered stores) omit paragraphs (1) and (2).
(3) In regulation 17 (deferred payment-payment day)—
(i) for “REDS” (in all places) substitute “ UK registered consignee (other than a temporary registered consignee) ”;
(ii) after paragraph (5) insert—
“(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.”.

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Source: https://www.legislation.gov.uk/uksi/2010/593/schedule/2/paragraph/15 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/schedule-2/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.