The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2013
These Regulations, which come into force on 1st January 2014, amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593). Regulation 3 amends the definition of “Member State” and “territory of a Member State” adding the territories of Mayotte and Saint-Martin to those treated as excluded from the territory of the Member State. This reflects amendments made, with effect from 1st January 2014, to Article 5 of Council Directive 2008/118/EC by European legislation.
Lifecycle
Department
Made
19 Dec 2013
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In force
01 Jan 2014
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 93(1), (2)(a), (e), (fa), (fb), (fc), (5) and (5A), 100G and 100H of the Customs and Excise Management Act 1979, section 1 of the Finance (2) Act 1992and section 2(2) of the European Communities Act 1972having been designatedfor the purposes of that section in relation to excise matters of theand payment of excise duty. EU No.
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