PART 1PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL

Amendments to the Excise Goods (Holding, Movement and Duty Point) (Amendment etc.) (EU Exit) Regulations 201985

In regulation 7(2) (amendment of regulation 3)—

a

in subparagraph (a), after paragraph (i) insert—

ia

“computerised system”;

b

omit subparagraph (d);

c

after subparagraph (m) insert—

ma

after the definition of “irregularity” insert—

  • “Northern Ireland Regulations 2020” mean the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as modified and applied in relation to excise goods in Northern Ireland by the Excise Duties (Miscellaneous Modifications and Amendments) (EU Exit) Regulations 202011;

d

after subparagraph (s) insert—

t

after the definition of “transporter” insert—

  • UK computerised system” means the computerised system for monitoring the movement of excisable products in the UK;