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The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024

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Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

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14.  In regulation 72, after paragraph (c) insert—

(ca)in paragraph (6)(i), for “fallback electronic administrative document” substitute “fallback accompanying document”(1);.

(1)

“Fallback accompanying document” is defined in regulation 3(1) of the Northern Ireland Regulations.

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