- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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(This note is not part of the Regulations)
These Regulations make provisions for travellers bringing excise goods into Northern Ireland which are necessitated by the withdrawal of the United Kingdom from the EU and the provisions of the Northern Ireland Protocol to the Withdrawal Agreement.
Regulation 2 saves the Travellers’ Allowances Order 1994 (S.I. 1994/955) as it was prior to the amendments made by the Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412) (“the Amendment Regulations”) for persons travelling into Northern Ireland.
Regulations 4 and 5 make consequential modifications to the saved Travellers’ Allowances Order so it works in respect of Northern Ireland only. The modification made by regulation 4(b) to the definition of “third country” in Article 2(2)(c) of the saved Order makes it clear that the Isle of Man will be treated as a “third country”.
Regulation 6 modifies the list of items in the Schedule that are relieved from value added tax and excise duty in respect of specified quantities so as to include 200 sticks of tobacco for heating.
Regulations 7 to 18 save and modify the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 (S.I. 1999/1565) (“the Ships and Aircraft Regulations”) in relation to excise goods intended for sale by retail to persons carried in a ship or aircraft on journeys between Northern Ireland and an EU member state and to persons concerned in the shipping or import of such goods. These Regulations are revoked by the Amendment Regulations on IP completion day.
Regulation 8 preserves the position of persons who were registered mobile operators or fiscal representatives under the Ships and Aircraft Regulations prior to revocation so they can continue to operate as such in relation to ships and aircraft travelling between Northern Ireland and EU Member States.
Regulations 9 to 18 make consequential modifications to the Ships and Aircraft Regulations so that they can continue to take effect in respect of Northern Ireland only rather than the whole of the United Kingdom.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
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