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

14.  In regulation 13—

(a) in paragraph (1)—

(i) for “another” substitute “an EU”;

(ii) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;

(b) in paragraph (3)(b)—

(i) for “the United Kingdom” substitute “Northern Ireland;

(ii) for “another” substitute “an EU”.