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

PART 1 PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL

Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

34.  In regulation 37—

(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”.