The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2019
The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2019
Independent editorial summary — not the official statute text. Read the official version on legislation.gov.uk.
Type: UK Statutory Instrument
Year: 2019
Number: 1510
Made: 2019-12-19
Coming into force: 2020-01-01
Last ingested: 2026-06-12 from legislation.gov.uk.
Explanatory note
Reproduced verbatim from the instrument as published on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). The note is prepared by the responsible government department and is not part of the instrument itself.
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.
Other UKSIs from 2019
- The Money Laundering and Terrorist Financing (Amendment) Regulations 2019 — UKSI 2019/1511
- The Value Added Tax (Amendment) (No. 2) Regulations 2019 — UKSI 2019/1509
- The Turkey (Asset-Freezing) Regulations 2019 (revoked) — UKSI 2019/1512