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

Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 2019 U.K.

83.  After regulation 4 insert—

“4A.   Insert “UK” before “computerised system” in these places—

(a) regulation 3, in the definitions “report of export” and “report of receipt;

(b) regulation 19(3)(b);

(c) regulation 56(2)(a);

(d) regulation 57(4), (5) and (6);

(e) regulation 58(1) and (3);

(f) regulation 59(1), (3) and (4);

(g) in the heading to regulation 60;

(h) regulation 60(1), (3)(c) and (4);

(i) in the heading to regulation 60A;

(j) regulation 60A(2);

(k) in the heading to regulation 61;

(l) regulation 61(1);

(m) in Schedule 1 (civil penalties – relevant regulations) in the descriptions of regulations 60(2) and (4), 60A and 61.”.

Commencement Information

I1 Reg. 83 in force at 31.12.2020 immediately before IP completion day, see reg. 1(2)