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

The Tobacco Products Regulations 2001 U.K.

98.—(1) The Tobacco Products Regulations 2001(1) (“the Tobacco Regulations”) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods as modified by paragraph (2).

(2) The Tobacco Regulations are modified for the purposes of paragraph (1) as follows—

(a) in regulation 23(1)(aa)—

(i) for “another” substitute “an EU”;

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

(b) in regulation 23(1A) for “the United Kingdom” substitute “Northern Ireland”.

Commencement Information

I1 Reg. 98 in force at 31.12.2020 on IP completion day, see reg. 1(1)

(1)

S.I. 2001/1712; as amended by S.I. 2002/2692, S.I. 2006/1787 and S.I. 2010/593; there are other amendments but none are relevant.