# The Warehousekeepers and Owners of Warehoused Goods (Amendment) Regulations 2006, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations come into force on 1st April 2006.
Regulation 1 contains the citation and commencement.
Regulation 2 inserts a new paragraph into regulation 21 of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (S.I. 1999/1278). This new paragraph makes provision for an authorized warehousekeeper to be relieved from the liability to pay excise duty by abandoning goods to the Commissioners when a registered owner or duty representative either fails to provide the authorized warehousekeeper with his certificate of registration or fails to give notice to the authorized warehousekeeper that his registration has been revoked.
A full regulatory impact assessment of the effect that this instrument will have on the costs of business, charities and voluntary bodies is available from www.hmrc.gov.uk.

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Source: https://www.legislation.gov.uk/uksi/2006/577/note (the official version)
Page: https://openlegislation.uk/warehousekeepers-and-owners-of-warehoused-goods-amendment-regulations-2006/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.