<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>
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