The Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

Made: 5th September 2001

Laid before Parliament: 6th September 2001

Coming into force: 28th September 2001

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PART I — Preliminary

Citation and commencement

1

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Interpretation

2

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PART II — Excise Duty Points

Irregularity occurring or detected in the United Kingdom

3

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Failure of excise goods to arrive at their destination

4

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PART III — Administrative Provisions

Repayment of excise duty

5

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6

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PART IV — Payment of Excise Duty

Payment

7

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Time for payment

8

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PART V — Consequential Amendments

The Finance Act 1994

9

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The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

10

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11

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Signed

Martin Brown — Commissioner of Customs and Excise — 2001-09-05

Explanatory note

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Footnotes

[^f00001]: 1979 c. 2; section 1(1) defines “the Commissioners” and “excise duty point”; sections 100G and 100H were inserted by the Finance Act 1991 (c. 31) Schedule 4; section 100H was amended by the Finance (No. 2) Act 1992 (c. 48) Schedule 1 paragraph 6 and Schedule 2 paragraph 4.

[^f00002]: 1992 c. 48.

[^f00003]: S.I. 1980/865 (excise matters of the European Communities) and S.I. 1982/529 (payment of excise duty).

[^f00004]: 1972 c. 68.

[^f00005]: OJ No. L276, 19.9.1992, p. 1, amended by Commission Regulation (EEC) No. 2225/1993 (OJ No. L198, 7.8.1993, p. 5).

[^f00006]: OJ No. L200, 10.8.1993, p. 10, amended by Commission Regulation (EC) No. 1592/1999 (OJ No. L188, 21.7.1999, p. 33).

[^f00007]: OJ No. L76, 23.3.1992, p. 1, amended by Council Directive 92/108/EEC of 14 December 1992 (OJ No. L390, 31.12.1992, p. 124), Council Directive 94/74/EC of 22 December 1994 (OJ No. L365, 31.12.1994, p. 46), Council Directive 96/99/EC of 30 December 1996 (OJ No. L8, 11.1.1997, p.12).

[^f00008]: S.I. 1992/3135, amended by S.I. 1993/1228, S.I. 1999/1278, S.I. 1999/1565.

[^f00009]: 1994 c. 9; section 12(8) was amended by the Finance Act 1997 (c. 16), Schedule 6, paragraph 1(2).

Editorial notes

[^key-fed8734d391db064bb4873c4ed670f44]: Regulations revoked (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), regs. 2, 91, Sch. 3 Table