Appendix 10
S.I. 2011/2225: memorandum from HM Revenue and
Customs
Excise Goods (Holding, Movement and Duty Point)
(Amendment) Regulations 2011 (S.I. 2011/2225)
1. The Joint Committee has requested
a memorandum to be submitted on the following point-
"Explain (in steps) precisely
how paragraph (2E) of the paragraphs (2) to (2E) substituted by
regulation 10 for regulation 62(2) of S.I. 2010/593 is intended
to work, and how that intention is achieved, given that (unlike
the rest of the substituted paragraphs (2A) to (2E)) sub-paragraph
(b) of paragraph (2E) does not appear to refer to premises (even
though the substituted paragraph (2) indicates that it does)"
2. Regulation 62 of the Excise Goods (Holding, Movement
and Duty Point) Regulations 2010 (S.I. 2010/593) (as amended
by regulation 10 of the Excise Goods (Holding Movement and Duty
Point) (Amendment) Regulations 2011 (S.I. 2011/2225) allows
alcoholic liquors to be removed without payment of duty from the
premises referred to in regulation 10 of these Regulations to
any other such premises without being under the cover of an electronic
administrative document.
3. Paragraphs (2A) to (2E) list the premises from
and to which the product can be moved. Paragraph (2E) does refer
to premises, as indicated by substituted paragraph (2).The premises
are those referred to in sub-paragraph (a). However, the description
of those premises is qualified by sub-paragraph (b), which provides
that the person registered or holding a licence in respect of
the premises, or the authorised warehousekeeper (where the premises
are an excise warehouse) must be a person who, for VAT purposes,
is treated as a member of the same group as the producer or manufacturer
of the alcoholic liquors.
4. Paragraph (2E) is intended to allow the movement
of alcoholic liquors to occur between the premises referred to
in sub-paragraph (a) without being under the cover of an electronic
administrative document, but only where the "occupier"
of those premises (as referred to sub-paragraph (a)) and the producer
and manufacturer of the alcoholic liquors are within the same
VAT group. It operates in the same way as paragraphs (2A) to (2D)
in that it refers to the premises in relation to which such movements
are permitted.
HM Revenue and Customs
25 October 2011.
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