The Excise Goods (Drawback) (Amendment) Regulations 2009
| Jurisdiction | UK Non-devolved |
| Citation | SI 2009/1023 |
2009 No. 1023
Excise
The Excise Goods (Drawback) (Amendment) Regulations 2009
Made 22th April 2009
Laid before Parliament 22th April 2009
Coming into force 1st June 2009
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 2 of the Finance (No. 2) Act 19921:
1.—(1) These Regulations may be cited as the Excise Goods (Drawback) (Amendment) Regulations 2009 and come into force on 1st June 2009.
(2) The amendment made by regulation 4 only applies to drawback of excise duty which is cancelled on or after that date.
Amend the Excise Goods (Drawback) Regulations 1995 as follows.
2. Amend the Excise Goods (Drawback) Regulations 19952as follows.
3. In regulation 5 (eligible goods)-
(a) in paragraph (2) for “and (4)” substitute “ to (6)”;
(b) after paragraph (4) insert—
“5 Alcoholic liquors are not eligible goods for the purposes of paragraph 2(b) if they become warehoused for export on or after 1st June 2009.
6 In paragraph (5) “alcoholic liquors” means the alcoholic liquors that are chargeable with duty under the Alcoholic Liquor Duties Act 19793”.
4. For paragraph (2) of regulation 13 (cancellation of drawback) substitute—
“2 Where drawback is cancelled in accordance with paragraph (1) above the person to whom that drawback was paid or credited is the person prescribed for the purposes of section 2 (3A) of the Finance (No. 2) Act 19924.”.
Bernadette Kenny
Mike Eland
Two of the Commissioners for Her Majesty’s Revenue and Customs
22nd April 2009
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations, which come into force on 1st June 2009, amend the Excise Goods (Drawback) Regulations 1995 ( S.I.1995/1046) (“the principal Regulations”).
Regulation 5 of the principal Regulations provides that, for the purposes of making a claim for drawback of excise duty, goods are eligible goods if the excise duty charged on them has been paid (and has not been remitted, repaid or drawn back) and they have been exported, warehoused for export or destroyed. Regulation 3 of these Regulations amends regulation 5 of the principal Regulations to provide that...
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