The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015
These Regulations provide that excise goods may be shipped or carried on a ship or aircraft for use as stores without payment of excise duty in such circumstances as the Commissioners may specify in a public notice and subject to such conditions and restrictions as they may so specify.
Lifecycle
Department
Made
24 Feb 2015
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In force
01 Apr 2015
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 60A and 93 of the Customs and Excise Management Act 1979and section 1 of the Finance (2) Act 1992; No.
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