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Movements of excise goods

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Regulations have been made to clarify the simplified procedures in relation to movements of excise goods under duty suspension arrangements. The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations, SI 2012/2786 correct a drafting error in previous regulations (SI 2011/225) so that movements of alcoholic liquors will be allowed between premises where the person registered in relation to the premises (or the warehouse keeper) and the producer of the alcoholic liquor, are members of the same VAT group.

Issue: 1147
Categories: News