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The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

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Changes over time for: Section 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. Help about Changes to Legislation

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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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