The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024
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2 Amendment of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999
(1) The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 are amended as follows. (2) In regulation 2 (interpretation), omit the following definitions— (a) “duty representative”; (b) “the initial period”; (c) “registered owner”; (d) “relevant goods”; (e) “relevant revenue trader”; (f) “special energy product”. (3) Omit Part 3 (approval and registration of owners and duty representatives). (4) In regulation 7 (registration)— (a) in paragraphs (1) and (3) to (5), for “relevant revenue trader”, in each place, substitute “authorized warehousekeeper”; (b) in paragraph (2), for “a relevant revenue trader” substitute “an authorized warehousekeeper”. (5) In regulation 8 (certificates of registration)— (a) in sub-paragraphs (a) and (b), for “relevant revenue trader”, in both places, substitute “authorized warehousekeeper”; (b) for sub-paragraph (c) substitute— (c) the address of the authorized warehousekeeper’s principal place of business in the United Kingdom; ; (c) for sub-paragraph (e) substitute— (e) the address of every excise warehouse for which the authorized warehousekeeper is approved and registered. . (6) In regulation 9 (holding dutiable goods), omit paragraphs (2) and (3). (7) Omit regulations 12 (privileges of a registered owner) and 13 (privileges of a duty representative). (8) In regulation 14 (exceptions), omit paragraph (2). (9) In regulation 15 (general conditions and restrictions), for “relevant revenue traders” substitute “authorized warehousekeepers”. (10) In regulation 16 (security), for “relevant revenue trader” substitute “authorized warehousekeeper”. (11) In regulation 17 (conditions and restrictions for authorized warehousekeepers), omit paragraphs (2) and (3). (12) Omit regulations 18 and 19 (conditions and restrictions that apply to registered owners and duty representatives). (13) In regulation 20 (excise duty points - warehoused goods), omit paragraphs (3), (6) and (7). (14) Omit regulation 21 (excise duty points - ownership of goods). (15) In regulation 22 (forfeiture)— (a) in paragraph (1), omit “or (2)”; (b) omit paragraph (2).
2 Amendment of the Warehousekeepers and Owners of Warehoused Goods Regulations 1999
(1) The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 are amended as follows. (2) In regulation 2 (interpretation), omit the following definitions— (a) “duty representative”; (b) “the initial period”; (c) “registered owner”; (d) “relevant goods”; (e) “relevant revenue trader”; (f) “special energy product”. (3) Omit Part 3 (approval and registration of owners and duty representatives). (4) In regulation 7 (registration)— (a) in paragraphs (1) and (3) to (5), for “relevant revenue trader”, in each place, substitute “authorized warehousekeeper”; (b) in paragraph (2), for “a relevant revenue trader” substitute “an authorized warehousekeeper”. (5) In regulation 8 (certificates of registration)— (a) in sub-paragraphs (a) and (b), for “relevant revenue trader”, in both places, substitute “authorized warehousekeeper”; (b) for sub-paragraph (c) substitute— (c) the address of the authorized warehousekeeper’s principal place of business in the United Kingdom; ; (c) for sub-paragraph (e) substitute— (e) the address of every excise warehouse for which the authorized warehousekeeper is approved and registered. . (6) In regulation 9 (holding dutiable goods), omit paragraphs (2) and (3). (7) Omit regulations 12 (privileges of a registered owner) and 13 (privileges of a duty representative). (8) In regulation 14 (exceptions), omit paragraph (2). (9) In regulation 15 (general conditions and restrictions), for “relevant revenue traders” substitute “authorized warehousekeepers”. (10) In regulation 16 (security), for “relevant revenue trader” substitute “authorized warehousekeeper”. (11) In regulation 17 (conditions and restrictions for authorized warehousekeepers), omit paragraphs (2) and (3). (12) Omit regulations 18 and 19 (conditions and restrictions that apply to registered owners and duty representatives). (13) In regulation 20 (excise duty points - warehoused goods), omit paragraphs (3), (6) and (7). (14) Omit regulation 21 (excise duty points - ownership of goods). (15) In regulation 22 (forfeiture)— (a) in paragraph (1), omit “or (2)”; (b) omit paragraph (2).
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