Regulation 27 The Excise Warehousing (Etc.) Regulations 1988

Amend regulation 26 of the Excise Warehousing (Etc.) Regulations 1988 (duty chargeable on goods removed for home use) as follows—

(a)

before the words “The duty” insert “ (1) ”, and

(b)

at the end of the regulation insert—

“(2)
Where the removal for home use of any tobacco product takes place on a day upon which an increase in the rate of duty chargeable on that product takes effect then if that removal takes place after 11.59 am on that day the time of removal is deemed to be the time at which that increase takes effect.”

Notes on Part VI

Modifications

C1: Pt. 6 modified (1.12.2002) by S.I. 2000/426, art. 3 (as substituted by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) (Amendment) Order 2002 (S.I. 2002/2693), arts. 1, 4)
C2: Pt. 6 applied (with modifications) (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 2(c), Sch.