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Regulation 3 ApplicationI1C1

United Kingdom

(1)

Except as provided by or under the Hydrocarbon Oil Duties Act 1979f1, Parts I to IV of these Regulations apply to all goods chargeable with a duty of excise.

F1(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Reg. 3(2) omitted (31.7.2023) by virtue of The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 3(2) (with Sch. para. 3(7))

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)

Commencement

I1

Reg. 3 in force at 1.6.1988, see reg. 1

Footnotes

f1

1979 c. 5.