35. In regulation 39(1)—U.K.
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F2(aa)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”;
[F3(d)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.”.]
Textual Amendments
F1Reg. 35(a) omitted (13.2.2023) by virtue of 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. 17(a)
F2Reg. 35(aa) inserted (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. 17(b)
F3Reg. 35(d) inserted (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. 17(c)
Commencement Information
I1Reg. 35 in force at 31.12.2020 on IP completion day, see reg. 1(1)