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

39.  In regulation 43—

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

(b) in paragraph (b) for “UK” substitute “NI”;

(c) in the words following paragraph (b) for “another” substitute “an EU”.