Regulation 19 SamplesC1 I1 C2

United Kingdom

(1)

The Commissioners may make directions—

(a)

allowing the proprietor of warehoused goods to draw samples thereof for such purposes and subject to such conditions as they specify; and

allowing the removal of samples from an excise warehouse with or without payment of duty,

and no sample shall be drawn or removed except as allowed by, and in accordance with directions and conditions under, this regulation.

(2)

Any samples drawn or removed in breach of this regulation shall be liable to forfeiture.

Annotations

C1: Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)
C2: Regs. 18, 19 excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)
C3: Reg. 19(1)(b) excluded (20.10.1995) by The Value Added Tax Regulations 1995 (S.I. 1995/2518), regs. 1, 119
C4: Reg. 19(1)(b) excluded by S.I. 1995/2518, reg. 133AC(a) (with reg. 133L) (as inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 43, 47)