The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002

Made: 28th October 2002

Laid before Parliament: 29th October 2002

Coming into force: 1st December 2002

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 1 of the Finance (No. 2) Act 1992, and all other powers enabling them in that behalf, hereby make the following regulations:

Citation and commencement

1

These Regulations may be cited as the Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002 and come into force on 1 December 2002.

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

2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Beer Regulations 1993

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Tobacco Products Regulations 2001

4

• (1) Amend the Tobacco Products Regulations 2001 as follows.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) In regulation 23(1), after paragraph (a), insert—

(aa) they were acquired by a person in another member State for his own use and transported by him to the United Kingdom.

Signed

New King’s Beam House, 22 Upper Ground, LONDON SE1 9PJ

M J Eland — Commissioner of Customs and Excise — 2002-10-28

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 1992 c. 48.

[^f00002]: S.I. 1992/3135, amended by S.I. 1993/1228, 1999/1278, 2001/1712, 2001/3022, 2002/501.

[^f00003]: 1979 c. 2; the definition of a “revenue trader” was amended by the Finance Act 1981 (c. 35), Schedule 8, Part I, paragraph 1(1), the Finance Act 1991 (c. 31), section 11(2), the Finance Act 1993 (c. 34), section 30(3), and the Finance Act 1997 (c. 16), Schedule 2, paragraph 2(3) and (4).

[^f00004]: OJ No. L316, 31.10.1992, p.21.

[^f00005]: 1979 c. 5.

[^f00006]: 1993 c. 34.

[^f00007]: S.I. 1993/1228, to which there are amendments not relevant to these Regulations.

[^f00008]: S.I. 2001/1712.

Editorial notes

[^c9627051]: 1992 c. 48.

[^c9627121]: S.I. 2001/1712.

[^key-24b1896c51ac65ce74af908926d3b9ff]: Reg. 2 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

[^key-aded0057c42fd2b2df2575d5f3e0043e]: Reg. 4(2)(3) 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