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93.—(1) This Regulation applies where an excise duty point occurs in Northern Ireland as a result of the removal of excise goods (“the goods”) to Northern Ireland from Great Britain.
(2) Where the Commissioners are satisfied that UK excise duty has previously been paid in respect of the goods prior to their removal into Northern Ireland they may offset the amount of such payment against any excise duty that has become payable by reason of the occurrence of the excise duty point in paragraph (1).
(3) No repayment of excise duty in relation to the goods may be made under this regulation.
(4) For the purposes of paragraph (2) the Commissioners may require a person to comply with such conditions and provide such evidence of previous payment of UK excise duty in respect of the goods as the Commissioners may specify in a public notice.
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