OpenLegislation

Article 3

Original text. Later amendments are not shown.

Article 2 does not apply for the purposes of assessments in respect of drawback of excise duty to which entitlement is cancelled under provisions contained in the following Regulationsf1—

(a)

the Cider and Perry Regulations 1989f2;

(b)

the Wine and Made-wine Regulations 1989f3; and

(c)

the Beer Regulations 1993f4.

Annotations

Footnotes

f1

For the purposes of assessments in respect of drawback of excise duty to which entitlement is cancelled under provisions contained in the Regulations specified in article 3, the day appointed as the day on which the paragraphs of Schedule 2 to the Finance Act 1998 specified in article 2 came into force was 1st September 2008 (see S.I. 2008/2302 (C.102))

f2

S.I.1989/1355, amended by S.I. 2008/1885; there are other amending instruments but none is relevant.

f3

S.I. 1989/1356, amended by S.I. 2008/1885; there are other amending instruments but none is relevant.

f4

S.I. 1993/1228, amended by S.I. 2008/1885; there are other amending instruments but none is relevant.