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Paragraph 1 F1F2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Paragraphs 2 and 3 apply for the purposes of this Schedule and Schedule 2 (simplified calculation of excise duty (Great Britain)).

Annotations

Textual amendments

F1

Sch. substituted (1.12.2008 with effect in accordance with art. 1(2) of the amending S.I.) by The Travellers’ Allowances (Amendment) Order 2008 (S.I. 2008/3058), art. 1(1), Sch. para. 6

F2

Sch. 1 paras. 1-3 inserted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 4(2)

Notes on Schedule 1

Textual amendments

F2

Sch. renumbered as Sch. 1 (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(2) (with reg. 22)

F3

Sum in Sch. substituted (1.1.2010 with effect in accordance with art. 1(2) of the amending S.I.) by The Travellers’ Allowances (Amendment) Order 2009 (S.I. 2009/3172), arts. 1(1), 3(a) (with art. 1(2))

F4

Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(a)(i) (with reg. 22)

F5

Sum in Sch. substituted (1.1.2010 with effect in accordance with art. 1(2) of the amending S.I.) by The Travellers’ Allowances (Amendment) Order 2009 (S.I. 2009/3172), arts. 1(1), 3(b) (with art. 1(2))

F6

Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(a)(ii) (with reg. 22)

F7

Words in Sch. omitted (1.1.2010 with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Travellers’ Allowances (Amendment) Order 2009 (S.I. 2009/3172), arts. 1(1), 3(c) (with art. 1(2))

F8

Words in Sch. 1 omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(b) (with reg. 22)

F9

Words in Sch. 1 omitted (31.12.2020) by virtue of The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(c) (with reg. 22)

F10

Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(d) (with reg. 22)

F11

Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(e) (with reg. 22)

F12

Words in Sch. 1 substituted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(f) (with reg. 22)

F13

Words in Sch. 1 inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 7(3)(g) (with reg. 22)

Modifications

C1

Order as it had effect immediately before IP completion day continued in respect of persons entering Northern Ireland (with modifications) (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), regs. 1, 2-6 (as amended (1.2.2025) by S.I. 2025/96, reg. 1(2), Sch. 2 para. 10(2))