The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2012

• Citation: S.I. 2012/2786
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2012 and come into force on 1st December 2012.

Section 2 Amendment to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

Amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as follows.

Section 3 Amendment to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

For paragraph (2E) of regulation 62 (simplified procedure for certain movements of alcoholic liquors) substitute—

(2E) In the case of any alcoholic liquors, premises in respect of which a person (other than the producer or manufacturer of the liquors) who is treated under sections 43A to 43D of the Value Added Tax Act 1994 as a member of the same group as the producer or manufacturer—

(a) is registered or holds a licence under any of the provisions referred to in paragraphs (2A) to (2C); or

(b) is the authorised warehousekeeper.