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.”.

Notes on Schedule 2

Modifications

C1: Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 2-80 (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-39)