The Excise Duties (Appointed Day) (EU Exit) Regulations 2020 No. 1640 (C. 47)

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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Instruments

2020 No. 1640 (C. 47)

Exiting The European Union

Excise

The Excise Duties (Appointed Day) (EU Exit) Regulations 2020

Made

23rd December 2020

The Treasury make these Regulations in exercise of the powers conferred by section 52 of the Taxation (Cross-border Trade) Act 2018( 1) and the regulations specified in column 2 of the Schedule to this instrument.

Citation

1.  These Regulations may be cited as the Excise Duties (Appointed Day) (EU Exit) Regulations 2020.

Appointed day

2.  IP completion day is appointed as the day on which the provisions specified in the first column of the Schedule come into force.

Michael Tomlinson

David Duguid

Two of the Lords Commissioners of Her Majesty’s Treasury

23rd December 2020

Regulation 2

SCHEDULE

Column 1: relevant subordinate legislation Column 2: specified regulation
The Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019( 2) Regulation 1
The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019( 3) Regulation 1
The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019( 4) Regulation 1
The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019( 5) Regulation 1
Regulations 3, 4 and 7 of the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 4) Regulations 2019( 6) Regulation 1(3)

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations bring into force on IP completion day various instruments relating to excise duties in consequence of the United Kingdom exiting the EU.

An impact assessment has not been prepared for this instrument as it gives effect to previously announced policy and are appointed day regulations.


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