Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) in respect of the holding, movement and taxation of excise goods in Northern Ireland by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 2-80 (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 paras. 1-39)
6.—(1) In regulation 11 (charge to duty)—U.K.
(a)in paragraph (1)—
(i)omit “and the excise duty point shall be the earlier of the following times—”;
(ii)omit sub-paragraphs (i) and (ii); and
(iii)in paragraph (c) of the proviso omit “specified by sub-paragraph (i) above”.
(b)after paragraph (2) insert—
“(3) In this regulation “excise duty point” means the time when the duty is payable by a person, whether or not payment may be deferred, and is prescribed by Part 2 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.
(4) References to “excise duty point” in regulations 14A(1) and 23(2) and (4) include an excise duty point within the meaning of paragraph (3).”.
(2) In the heading to regulation 13 (deficiencies and discontinuance of trade) omit “Deficiencies and”.
(3) In regulation 13—
(a)at the end of paragraph (b) omit “or”;
(b)omit paragraph (c);
(c)in the words that immediately follow paragraph (c) omit “or at the time the deficiency occurred”; and
(d)omit the words “Provided that where” to the end.
(4) In paragraph (2) of regulation 23 (furnishing of returns and payment of duty) omit “prescribed by regulation 11(1)”.