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

34.  In regulation 37— U.K.

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

(b) in paragraph (a)(ii) insert “Northern Ireland or” before “the territory of the EU”;

(c) in paragraph (b) for “UK” substitute “NI”.

Commencement Information

I1 Reg. 34 in force at 31.12.2020 on IP completion day, see reg. 1(1)