These Regulations make miscellaneous amendments to secondary legislation relating to excise duty to address failures of retained EU law to operate effectively and other deficiencies arising on the withdrawal of the United Kingdom (the “UK”) from the European Union (the “EU”). “Excise duty” has the same meaning in this context as it has in Parts 4 and 5 of the Taxation (Cross-border Trade) Act 2018 (c. 22).
Link: The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019
Source: Legislation .gov.uk
