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

Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

12.  In regulation 9(1)—

(a) for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;

(b) in subparagraph (b)(ii)—

(i) for “UK” substitute “NI”;

(ii) in subparagraph (b)(ii) for “Article 79 of Council Regulation 2913/92 EEC” substitute “Article 201 of Regulation (EU) 952/2013”.