# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Paragraph 22: The Finance Act 2008


In paragraph 1 of Schedule 41 to the Finance Act 2008 (penalties for failure to notify etc.)—
(a) in the second column of the second entry relating to excise duties for “REDS or an Occasional Importer” substitute “ Registered Consignee ”;
(b) before the entry relating to general betting duty insert—
“
Excise duties
Obligation to dispatch excise goods under duty suspension arrangements upon their release for free circulation in accordance with Article 79 of Council Regulation 2913/92/EEC only if approved and registered (or approved and registered) as a Registered Consignor under regulations under section 100G or 100H of CEMA 1979 (registered excise dealers and shippers etc).
”

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Source: https://www.legislation.gov.uk/uksi/2010/593/schedule/2/paragraph/22 (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/schedule-2/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.