http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/4/madeThe Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023enKing's Printer of Acts of Parliament2023-01-24EXCISEVALUE ADDED TAX These Regulations amend the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 (S.I. 1992/3156) (“the Special Visitors Order”) and the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559) (“NIMMA”) for the purpose of the Protocol on Ireland/Northern Ireland to the Withdrawal Agreement between the United Kingdom and the European Union (“the Protocol”). These Regulations come into force on 13th February 2023. SCHEDULE 2 Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 PART 1Amendments relating to the Northern Ireland Modifications of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 4 In regulation 8— a omit paragraph (b)(iii) and (iv); b for paragraph (c) substitute— c in paragraph (1)(c), for “are produced” substitute “are produced or processed in Northern Ireland”; d for paragraph (1)(d) substitute— d are charged with duty at— i importation into Northern Ireland unless they are placed, immediately upon importation, under a duty suspension arrangement; or ii irregular entry into Northern Ireland, unless the customs debt in relation to those goods was extinguished in accordance with Article 124(1)(e), (f), (g) or (k) of the Union Customs Code Regulation. ; e for paragraphs (2) and (3) substitute— 2 In paragraph (1)(d)— importation” means the release of goods for free circulation in accordance with Article 201 of the Union Customs Code Regulation; irregular entry” means the entry into Northern Ireland of goods which have not been released for free circulation in accordance with Article 201 of the Union Customs Code Regulation and for which a customs debt under Article 79(1) of that Regulation has been incurred, or would have been incurred if the goods had been subject to customs duty. . .
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/uksi/2023/64/made" IdURI="http://www.legislation.gov.uk/id/uksi/2023/64" NumberOfProvisions="115" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/4/made</dc:identifier>
<dc:title>The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023</dc:title>
<dc:language>en</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2023-01-24</dc:modified>
<dc:subject scheme="SIheading">EXCISE</dc:subject>
<dc:subject scheme="SIheading">VALUE ADDED TAX</dc:subject>
<dc:description>These Regulations amend the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 (S.I. 1992/3156) (“the Special Visitors Order”) and the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559) (“NIMMA”) for the purpose of the Protocol on Ireland/Northern Ireland to the Withdrawal Agreement between the United Kingdom and the European Union (“the Protocol”). These Regulations come into force on 13th February 2023.</dc:description>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/4/made/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2023/64/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2023/64/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2023/64/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2023/64/made" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2023/64/introduction/made" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2023/64/signature/made" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2023/64/note/made" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2023/64/body/made" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/uksi/2023/64/schedules/made" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/4/made/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/4/made/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/4/made/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/4/made/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/4/made/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/4/made/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/4/made/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2023/64/contents/made" title="Table of Contents"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/made" title="Schedule 2"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/3/made" title="Paragraph; Schedule 2 Paragraph 3"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/3/made" title="Paragraph; Schedule 2 Paragraph 3"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/5/made" title="Paragraph; Schedule 2 Paragraph 5"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/5/made" title="Paragraph; Schedule 2 Paragraph 5"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="2023"/>
<ukm:Number Value="64"/>
<ukm:Made Date="2023-01-19"/>
<ukm:Laid Date="2023-01-23" Class="UnitedKingdomParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="2023-02-13"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="9780348244038"/>
</ukm:SecondaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2023/64/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2023/64/pdfs/uksiem_20230064_en.pdf" Date="2023-01-23" Title="UK Explanatory Memorandum" Size="68115"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2023/64/pdfs/uksi_20230064_en.pdf" Date="2023-01-24" Size="225190"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="115"/>
<ukm:BodyParagraphs Value="3"/>
<ukm:ScheduleParagraphs Value="112"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Secondary>
<Schedules>
<Schedule DocumentURI="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/made" IdURI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2" NumberOfProvisions="108" id="schedule-2">
<Number>SCHEDULE 2</Number>
<TitleBlock>
<Title>Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020</Title>
</TitleBlock>
<ScheduleBody>
<Part DocumentURI="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/part/1/made" IdURI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/part/1" NumberOfProvisions="105" id="schedule-2-part-1">
<Number>PART 1</Number>
<Title id="p00013">Amendments relating to the Northern Ireland Modifications of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/4/made" IdURI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/4" id="schedule-2-paragraph-4">
<Pnumber>4</Pnumber>
<P1para>
<Text>In regulation 8—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/4/a/made" IdURI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/4/a" id="schedule-2-paragraph-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>omit paragraph (b)(iii) and (iv);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/4/b/made" IdURI="http://www.legislation.gov.uk/id/uksi/2023/64/schedule/2/paragraph/4/b" id="schedule-2-paragraph-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for paragraph (c) substitute—</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>
in paragraph (1)(c), for “are produced” substitute
<InlineAmendment>“are produced or processed in Northern Ireland”</InlineAmendment>
;
</Text>
</P3para>
</P3>
<P3>
<Pnumber>d</Pnumber>
<P3para>
<Text>for paragraph (1)(d) substitute—</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P3>
<Pnumber>d</Pnumber>
<P3para>
<Text>are charged with duty at—</Text>
<P4>
<Pnumber>i</Pnumber>
<P4para>
<Text>importation into Northern Ireland unless they are placed, immediately upon importation, under a duty suspension arrangement; or</Text>
</P4para>
</P4>
<P4>
<Pnumber>ii</Pnumber>
<P4para>
<Text>irregular entry into Northern Ireland, unless the customs debt in relation to those goods was extinguished in accordance with Article 124(1)(e), (f), (g) or (k) of the Union Customs Code Regulation.</Text>
</P4para>
</P4>
</P3para>
</P3>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3>
<Pnumber>e</Pnumber>
<P3para>
<Text>for paragraphs (2) and (3) substitute—</Text>
<BlockAmendment Context="unknown" Format="double" TargetClass="unknown" TargetSubClass="unknown">
<P2>
<Pnumber>2</Pnumber>
<P2para>
<Text>
<Character Name="NonBreakingSpace"/>
In paragraph (1)(d)—
</Text>
<UnorderedList Class="Definition" Decoration="none">
<ListItem>
<Para>
<Text>
<Term>importation</Term>
” means the release of goods for free circulation in accordance with Article 201 of the Union Customs Code Regulation;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term>irregular entry</Term>
” means the entry into Northern Ireland of goods which have not been released for free circulation in accordance with Article 201 of the Union Customs Code Regulation and for which a customs debt under Article 79(1) of that Regulation has been incurred, or would have been incurred if the goods had been subject to customs duty.
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</BlockAmendment>
<AppendText>.</AppendText>
</P3para>
</P3>
</BlockAmendment>
<AppendText>.</AppendText>
</P3para>
</P3>
</P1para>
</P1>
</Part>
</ScheduleBody>
</Schedule>
</Schedules>
</Secondary>
</Legislation>