The Excise Goods (Drawback) (Amendment) Regulations 2009

• Citation: S.I. 2009/1023
• Sections: 4

Section 1

(1) These Regulations may be cited as the Excise Goods (Drawback) (Amendment) Regulations 2009 and come into force on 1st June 2009.

(2) The amendment made by regulation 4 only applies to drawback of excise duty which is cancelled on or after that date.

Section 2

Amend the Excise Goods (Drawback) Regulations 1995 as follows.

Section 3

In regulation 5 (eligible goods)-

(a) in paragraph (2) for “and (4)” substitute “ to (6)”;

(b) after paragraph (4) insert—

(5) Alcoholic liquors are not eligible goods for the purposes of paragraph 2(b) if they become warehoused for export on or after 1st June 2009.

(6) In paragraph (5) “alcoholic liquors” means the alcoholic liquors that are chargeable with duty under the Alcoholic Liquor Duties Act 1979

Section 4

For paragraph (2) of regulation 13 (cancellation of drawback) substitute—

(2) Where drawback is cancelled in accordance with paragraph (1) above the person to whom that drawback was paid or credited is the person prescribed for the purposes of section 2 (3A) of the Finance (No. 2) Act 1992 .