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The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023

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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

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10.  In regulation 19—

(a)before sub-paragraph (a) insert—

(za)in paragraph (1) for “any of paragraphs (2) to (5)” substitute “paragraph (2)”;;

(b)for sub-paragraph (c) substitute—

(c)omit paragraph (5);;

(c)in sub-paragraph (d)(ii), for “subparagraph (b)” substitute “subparagraphs (b) and (c)”;

(d)omit sub-paragraph (d)(iii);

(e)in sub-paragraph (e), after “paragraph (7)(b)” insert “and (c)”.

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