This section has no associated Explanatory Memorandum
[F125. In regulation 25 for “UK” substitute “NI”.]U.K.
Textual Amendments
F1Regs. 25, 25A substituted for reg. 25 (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. 13