Search Legislation

The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 38

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Section 38. Help about Changes to Legislation

This section has no associated Explanatory Memorandum

38.  In regulation 42—U.K.

(a)in paragraphs (1) and (3) insert “EU” before “computerised system”;

[F1(aa)in paragraph (2) for “the requirements of Article 4(1)” to the end substitute “the EU requirements”;]

(b)in paragraph (4)—

(i)in subparagraph (b) for “another” substitute “an EU”;

(ii)in subparagraph (c) after “the EU” insert “or Northern Ireland”;

[F2(iia)omit the “or” after subparagraph (c);]

(iii)in subparagraph (d) for “another” substitute “an EU”;

[F3(iv)after subparagraph (d) insert—

or

(e)the customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446.;]

[F4(c)in paragraph (5) for “the requirements of Article 5(1)” to the end substitute “the EU requirements”;

(d)omit paragraph (6).]

Back to top

Options/Help