PART 1PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL

I135

In regulation 39(1)—

F1a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2aa

for the words from “Except for movements” to “specify in a notice” substitute “Subject to paragraphs (1A) and (1B)”;

b

in subparagraph (a) insert “NI” before “registered consignor”;

c

for subparagraph (b) substitute—

b

the applicable procedures in Part 6 or 7 of these Regulations or Part 8 or 9 of the UK HMDP Regulations are complied with

F3d

at the end of paragraph (1) insert—

1A

Paragraph (1) does not apply to movements between tax warehouses in Northern Ireland which the Commissioners may specify in a notice published by them.

1B

Paragraph (1)(a) does not apply to movements of energy products by fixed pipeline, except in cases which the Commissioners may specify in a notice published by them.