The UK excise duty scheme therefore contravenes EU legislation, which was unanimously agreed and which does not allow for such exemption in any of the Member States.
Ühendkuningriigi aktsiisikava on seega vastuolus ELi õigusaktidega, milles lepiti ühehäälselt kokku ja millega ei lubata selliste erandite tegemist üheski liikmesriigis.