Regulation 14 ExceptionsI1 C1

United Kingdom

(1)

Regulation 11 above does not confer on any authorized warehousekeeper any privilege that would cause him to be in breach of–

(a)

any condition of approval that applies to his excise warehouse;

(b)

any condition or restriction imposed by or under warehousing regulations;

(c)

any condition or restriction imposed by or under registered excise dealers and shippers regulations;

(d)

any condition or restriction imposed under section 100G(4) of the Act; or

(e)

any condition or restriction imposed by or under Part VII of these regulations.

F1(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: Reg. 14(2) omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 2(8)

C1: Regulations, as they had effect immediately before IP completion day, continued (N.I. with respect to excise goods) (31.12.2020) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(c) (which provision is omitted (3.3.2025 by virtue of S.I. 2024/1262, regs. 1(2), 5)