The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 No. 1559

PART 1 U.K. PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL

15.  In regulation 14(1)— U.K.

(a) in subparagraph (a) for “another” substitute “an EU”;

(b) in subparagraph (b) for “the UK” substitute “Northern Ireland”.

Commencement Information

I1 Reg. 15 in force at 31.12.2020 on IP completion day, see reg. 1(1)