# The Excise Warehousing (Etc.) Regulations 1988, Regulation 25: Further provision as to records

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/uksi/1988/809/regulation/25 (the official version)
Page: https://openlegislation.uk/excise-warehousing-etc-regulations-1988/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.