Regulation 2 InterpretationI1C1
United Kingdom
In these Regulations–
“the Act” means the Customs and Excise Management Act 1979;
“authorized warehousekeeper” has the meaning given in regulation 3 below;
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“occupier” means the occupier of an excise warehouse;
“operations” means operations that are permitted to be carried out on warehoused goods by or under warehousing regulations;
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Annotations
Textual amendments
- F1
Words in reg. 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(2)
Modifications
- 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)