The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019

JurisdictionUK Non-devolved
CitationSI 2019/15
Year2019
  • These Regulations may be cited as the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 and come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint.
  • (1) The Excise Warehousing (Etc.) Regulations 1988 omit paragraphs (7) (e) and (ea) ;in paragraph (12) , for the definition of “single administrative document”, substitute—
      single administrative document” means the single administrative document provided for in a public notice made by the Commissioners
    (1) The Spirits Regulations 1991 (2) In regulation 18 (ascertainment of strength of spirits) , for paragraph 1(c) , substitute—
    • (c) by a method set out in the Annex to Commission Regulation (EC) No 2870/2000 of 19 December 2000, laying down Community reference methods for the analysis of spirits drinks, as it had effect in the United Kingdom immediately prior to F18IP completion day.
    .
    by a method set out in the Annex to Commission Regulation (EC) No 2870/2000 of 19 December 2000, laying down Community reference methods for the analysis of spirits drinks, as it had effect in the United Kingdom immediately prior to F18IP completion day.(1) The Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 (2) In regulation 2 (interpretation) , for the definition of “private pleasure craft”, substitute—
      private pleasure craft” has the same meaning as in section 14E of the Hydrocarbon Oil Duties Act 1979
    (1) The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (2) Omit regulation 11(2) (aa) (privileges of an authorized warehousekeeper) .(1) The Excise Warehousing (Energy Products) Regulations 2004 (2) In regulation 2 (interpretation) , omit the definitions of “Community duty suspension arrangements” and “UK registered consignee”.(3) Omit regulation 3 (European Union imports) .omit paragraph (1) ;in paragraph (2) , omit “(other than special energy product that falls within paragraph (1) above) ”;in paragraph (3) , after “to which paragraph” omit “(1) or”;omit paragraph (4) (c) .(1) The Denatured Alcohol Regulations 2005 for paragraph (2) , substitute—
    • (2) Subject to paragraph (6) , completely denatured alcohol is denatured alcohol that has been made in accordance with regulation 5.
    ;
    Subject to paragraph (6) , completely denatured alcohol is denatured alcohol that has been made in accordance with regulation 5.for paragraph (3) , substitute—
    • (3) Subject to paragraph (6) , industrial denatured alcohol is denatured alcohol that has been made in accordance with regulation 6.
    ;
    Subject to paragraph (6) , industrial denatured alcohol is denatured alcohol that has been made in accordance with regulation 6.omit paragraph (4) ;in paragraph (6) , omit the words from “that”, in the first place that it occurs, to “consumption”;omit paragraph (7) .(3) For regulation 18, substitute—
      (18) Importing and exporting denatured alcoholThe Excise Goods (Holding, Movement and Duty Point) Regulations 2010 shall apply to imports and exports of denatured alcohol as if it were alcohol in respect of which excise...
    The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

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