The Warehousekeepers and Owners of Warehoused Goods (Amendment) Regulations 2006

• Citation: S.I. 2006/577
• Sections: 2

Section 1

These Regulations may be cited as the Warehousekeepers and Owners of Warehoused Goods (Amendment) Regulations 2006 and come into force on 1st April 2006.

Section 2

In regulation 21 of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 , after paragraph (3) insert—

(4) Where—

(a) the excise duty point for relevant goods is prescribed by paragraph (1),

(b) the registered owner did not comply with paragraph (3) or (5) of regulation 18, or, as the case may have required, the duty representative did not comply with paragraph (3) or (5) of regulation 19, and

(c) the authorized warehousekeeper is liable to pay the duty,

he is relieved from liability to pay that duty if, immediately following the excise duty point, he abandons those goods to the Commissioners.