Citation and commencement1.

(1)

These Regulations may be cited as the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 and come into force on IP completion day subject to paragraph (2).

(2)

Regulations 81 to 92 (amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 20192 and regulation 96 (amendments to the Excise Goods (Miscellaneous Amendments) (EU Exit) Regulations 20193) come into force immediately before IP completion day.