The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

This adran has no associated Memorandwm Esboniadol

43.  In regulation 46—

(a)in paragraph (1) for “the United Kingdom” substitute “Northern Ireland”;

(b)in paragraph (2) for “another” substitute “an EU”;

(c)in paragraphs (3) and (4) insert “EU” before “computerised system”;

(d)in paragraph (4) for “another” substitute “an EU”;

(e)omit paragraph (5);

(f)in paragraph (7) insert “EU” before “Member State”.