Background: Who has overall responsibility for this book?
Excise, Stamps and Money Businesses, Holding & Movement Simplification andModernisation Team are responsible for maintaining this book. Any comments about thisguidance should be sent to:
Holding and Movement Simplification and Modernisation Team
3rd Floor Ralli Quays
3 Stanley Street
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)