Statutory Instruments
2006 No. 577
EXCISE
The Warehousekeepers and Owners of Warehoused Goods (Amendment) Regulations 2006
Made
6th March 2006
Laid before Parliament
7th March 2006
Coming into force
1st April 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 100H(1)(k) of the Customs and Excise Management Act 1979( 1 ):
1. These Regulations may be cited as the Warehousekeepers and Owners of Warehoused Goods (Amendment) Regulations 2006 and come into force on 1st April 2006.
2. In regulation 21 of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999( 2 ), after paragraph (3) insert—
“ (4) Where—
(a) the excise duty point for relevant goods is prescribed by paragraph (1),
(b) the registered owner did not comply with paragraph (3) or (5) of regulation 18, or, as the case may have required, the duty representative did not comply with paragraph (3) or (5) of regulation 19, and
(c) the authorized warehousekeeper is liable to pay the duty,
he is relieved from liability to pay that duty if, immediately following the excise duty point, he abandons those goods to the Commissioners. ” .
David Varney
Paul Gray
Two of the Commissioners for Her Majesty’s Revenue and Customs
6th March 2006
1979 c. 2 . Section 100H was inserted by the Finance Act 1991(c. 31) , Schedule 4. Section 1(1) (amended by the Commissioners for Revenue and Customs Act 2005(c. 11) , Schedule 4, paragraph 22) defines “the Commissioners” (as meaning the Commissioners for Revenue and Customs). The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
S.I. 1999/1278 , to which there are amendments not relevant to these Regulations.