Regulation 5 Registration of stores
(1)
The Commissioners may, subject to such conditions as appear necessary for the protection of the revenue, register premises occupied by a manufacturer who also occupies a registered factory for the safe storage of tobacco products without payment of duty.
F1(1A)
Premises registered by the Commissioners under this regulation must not be occupied by more than one manufacturer of tobacco products.
(2)
Premises that have been registered in accordance with paragraph (1) above will be known as a registered store.
Annotations
Textual amendments
- F1
Reg. 5(1A) inserted (1.8.2006) by The Tobacco Products and Excise Goods (Amendment) Regulations 2006 (S.I. 2006/1787), regs. 1, 3(3)