Regulation 25 Further provision as to recordsI1C1
United Kingdom
For the purposes of regulations 21 to 24 above, in relation to a proprietor—
(a)
goods which are to be warehoused shall be treated as if they were warehoused in the warehouse to which they are being removed; and
(b)
goods which have been removed from warehouse without payment of duty shall be treated as if they were warehoused in the warehouse from which they have been removed.
Annotations
Modifications
- 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)