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The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1559
- PART 1
- Regulation 68
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There are currently no known outstanding effects for the The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Section 68.
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[F168. In regulation 77—U.K.
(a)for paragraph (1) substitute—
“(1) This regulation applies where—
(a)excise goods are consigned by a consignor in an EU Member State to an address in Northern Ireland under a distance selling arrangement, and
(b)a NI tax representative has been appointed by the consignor.”;
(b)in paragraph (2), for “A tax representative” substitute “The NI tax representative”.]
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