http://www.legislation.gov.uk/uksi/2020/1559/regulation/68The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020enEXITING THE EUROPEAN UNIONEXCISEStatute Law Database2024-05-20Expert Participation2023-02-13 These Regulations make various provisions in relation to excise duty for excise goods in Northern Ireland following the UK’s exit from the EU and the end of the transitional arrangements provided for in the Withdrawal Agreement. PART 1PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL68In regulation 77—ain paragraph (1) for “the United Kingdom” substitute “Northern Ireland”;bin paragraphs (1) and (2) insert “NI” before tax”.Reg. 68 in force at 31.12.2020 on IP completion day, see reg. 1(1)
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<dc:title>The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020</dc:title>
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<dc:subject scheme="SIheading">EXITING THE EUROPEAN UNION</dc:subject>
<dc:subject scheme="SIheading">EXCISE</dc:subject>
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</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2020/1559/pdfs/uksi_20201559_en.pdf" Date="2020-12-23" Size="111561"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="166"/>
<ukm:BodyParagraphs Value="166"/>
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<Secondary>
<Body DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/body" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/body" NumberOfProvisions="166" RestrictExtent="E+W+S+N.I." RestrictStartDate="2023-02-13">
<Part DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/part/1" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/part/1" NumberOfProvisions="154" RestrictStartDate="2023-02-13" id="part-1" RestrictExtent="E+W+S+N.I.">
<Number>PART 1</Number>
<Title>PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/68" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/68" RestrictStartDate="2020-12-31" id="regulation-68" RestrictExtent="E+W+S+N.I.">
<Pnumber>
<CommentaryRef Ref="key-fb8a58621fcfec7665a3509cead32c7b"/>
68
</Pnumber>
<P1para>
<Text>In regulation 77—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/68/a" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/68/a" id="regulation-68-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in paragraph (1) for “the United Kingdom” substitute “Northern Ireland”;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2020/1559/regulation/68/b" IdURI="http://www.legislation.gov.uk/id/uksi/2020/1559/regulation/68/b" id="regulation-68-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in paragraphs (1) and (2) insert “NI” before tax”.</Text>
</P3para>
</P3>
</P1para>
</P1>
</Part>
</Body>
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<Para>
<Text>
Reg. 68 in force at 31.12.2020 on IP completion day, see
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</Text>
</Para>
</Commentary>
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