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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This is the original version (as it was originally made).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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21.  In regulation 38—

(a)after paragraph (a) insert—

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

(b)after paragraph (b)(iii) insert—

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

(d)omit paragraph (6)..

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