The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019

Document Number:2019 No. 14
 
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Statutory Instruments

Exiting The European Union

Excise

Made

at 9.15 a.m. on 14 th January 2019

Laid before the House of Commons

at 9.30 a.m. on 15 th January 2019

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs(1) make the following Regulations in exercise of the powers conferred by—

(a) section 93(1)(b) , (c) , (d) , (2)(a) and (3) of the Customs and Excise Management Act 1979(2);

(b) section 13(1) , (3)(a) and (c) of the Customs and Excise Duties (General Reliefs) Act 1979(3);

(c) section 2(1)(a) , (2)(a) and (c) of the Finance (No. 2) Act 1992(4); and

(d) section 45(1) , (2)(d) , 48(11)(a) , (b) , (c) and (d) and 52(2) of the Taxation (Cross-border Trade) Act 2018(5).

The Commissioners for Her Majesty’s Revenue and Customs consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, that the following Regulations come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint.

PART 1 Introductory provision

Citation and commencement

1. These Regulations may be cited as the Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 and come into force on such day as the Treasury may by regulations under section 52(2) of the Taxation (Cross-border Trade) Act 2018 appoint.

PART 2 Amendments to, and revocations of, miscellaneous regulations relating to excise duties

Amendment of the Excise Duties (Personal Reliefs) (Fuel and Lubricants Imported in Vehicles) Order 1989

2.—(1) The Excise Duties (Personal Reliefs) (Fuel and Lubricants Imported in Vehicles) Order 1989(6) is amended as follows.

(2) Omit article 1 A (application).

(3) In article 2 , for the definition of “standard fuel tank” substitute—

““standard fuel tank”, in relation to any vehicle, has the same meaning as “standard tanks” in Article 24(2) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity;”.

Amendment of the Excise Goods (Drawback) Regulations 1995

3.—(1) The Excise Goods (Drawback) Regulations 1995(7) are amended as follows.

(2) In regulation 4 (interpretation)—

(a) omit the definitions of “accompanying document”, “dispatch” and “single administrative document”;

(b) for the definition of “certificate of receipt”, substitute—

““certificate of receipt” means a certificate of...

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