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

[F1 12.   In regulation 9— U.K.

(a) in paragraph (1) for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;

(b) in paragraph (1)(b)(ii)—

(i) for “UK” substitute “NI”;

(ii) for “Article 79 of Council Regulation 2913/92 EEC” substitute “Article 201 of the Union Customs Code Regulation”;

(c) in paragraph (3), for “Article 10(6)” substitute “Article 9(6)”.]

Textual Amendments

F1 Regs. 12-12B substituted for reg. 12 (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 6