uksi/2019/1510 — The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2019

2019 No. 1510 Excise The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2019 Made 19th December 2019 Laid before Parliament 20th December 2019 Coming into force 1st January 2020 The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by— a sections 93(1), (2)(a), (e), (fa), (fb), (fc), (3), (5) and (5A), 100G, 100H, 118A(1) and (2) and 127A of the Customs and Excise Management Act 1979 ; b sections 41A(7), 49(1)(d) and (g), 56(1)(d) and (e), 62(5)(c) and (d) and 77(1)(a), (e) and (h) of the Alcoholic Liquor Duties Act 1979 ; c sections 21(1), 23C(2) and (3) of, and paragraphs 3, 11, 19 and 25 of Schedule 3 to, the Hydrocarbon Oil Duties Act 1979 ; d sections 7(1)(a), (b), (ba) and (1A) and 9(2) of the Tobacco Products Duty Act 1979 ; e sections 1 and 2 of the Finance (No. 2) Act 1992 ; and f section 2(2) of the European Communities Act 1972 . The Commissioners for Her Majesty’s Revenue and Customs have been designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to excise matters of the EU and payment of excise duty . Citation and commencement 1 These Regulations may be cited as the Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2019 and come into force on 1st January 2020. Amendment of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 2 In paragraph (1) of regulation 3 (interpretation) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 , in the definition of “Member State” and “territory of a Member State”, omit “, Campione d’Italia and the waters of Lake Lugano”. Melissa Tatton Justin Holliday Two of the Commissioners for Her Majesty’s Revenue and Customs 19th December 2019 EXPLANATORY NOTE (This note is not part of the Regulations) These Regulations amend the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 ( S.I. 2010/593 ). Regulation 2 amends the definition of “Member State” and “territory of a Member State” removing the territories of Campione d’Italia and the waters of Lake Lugano in the Italian Republic from those territories treated as excluded from the territory of the relevant Member State. This reflects amendments made to Article 5 of Council Directive 2008/118/EC (OJ L009, 14.1.2009, p. 12-30) by Article 2 of Council Directive 2019/475/EU (OJ L83, 25.3.2019, p. 42-43). A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.