23.—(1) The Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019 M1 are amended as follows.
(2) In regulation 2 (Isle of Man: modifications of UK customs provisions), for “6” substitute “ 6A ”.
(3) After regulation 6 (modification of the Customs (Export) (EU Exit) Regulations 2019), insert—
“6A.—(1) The Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020 are modified as follows.
(2) Subject to paragraph (3), for the purposes of those Regulations, references to the “United Kingdom” or the “UK” in the UK Reliefs document are to be read as including references to the Isle of Man.
(3) Paragraph (2) does not apply to any references to the “United Kingdom” or the “UK” in the UK Reliefs document which are specified in a notice published by HMRC.
(4) HMRC may publish a notice specifying references in the UK Reliefs document for the purposes of paragraph (3).
(5) In this regulation, “UK Reliefs document” has the meaning given by regulation 2 of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020.”.
Commencement Information
I1Reg. 23 not in force at made date, see reg. 1
I2Reg. 23 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.
Marginal Citations
M1S.I. 2019/385. There are amending instruments, but none is relevant.