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

6.  In regulation 3(3)—

(a) in subparagraph (a)(ii) for “Article 79 of Regulation (EEC) 2913/92” substitute “Article 201 of Regulation (EU) 952/2013”;

(b) in subparagraph (b)(ii)—

(i) after “dispatched” insert “from an EU Member State or Northern Ireland”;

(ii) after “EU” insert “or Northern Ireland”.