PART 1PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL

Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 201041

In regulation 45—

a

omit paragraph (1);

b

in paragraph (2) for “another” substitute “an EU”;

c

in paragraph (3)—

i

in subparagraph (b) for “another” substitute “an EU”;

ii

in subparagraph (c) insert “EU” before “computerised system”.