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

Savings and modifications to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

71.  In regulation 80—

(a) in paragraph (1)—

(i) in subparagraph (a) after “duty suspension arrangement” insert “between an EU Member State and Northern Ireland or vice versa”;

(ii) in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;

(b) in paragraph (2) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;

(c) in paragraph (3)—

(i) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;

(ii) for “in which Member State” substitute “whether”;

(iii) after “the irregularity occurred” insert “in Northern Ireland or an EU Member State”;

(d) in paragraph (4) for “another” substitute “an EU”.