Point in time view as at 02/10/2023.
There are currently no known outstanding effects for the The Customs (Northern Ireland) (EU Exit) Regulations 2020, Section 16Q.
16Q.—(1) Paragraph 12 of Schedule 6 to the Act applies to an amount due by way of duty incurred under regulation 16P as if it were an amount due by way of import duty.
(2) The power to recover by virtue of paragraph (1) is subject to the limitation period specified in Article 17 of Council Regulation (EU) 2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union.
(3) This regulation does not restrict any other way in which duty may be recovered.]
Textual Amendments
F1Pt. 2 Ch. 5 inserted (31.12.2020 for specified purposes, 4.9.2021 for specified purposes) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(4)(5), 6(8); S.I. 2021/983, reg. 2
Commencement Information
I1Reg. 16Q in force at 31.12.2020 for specified purposes by S.I. 2020/1629, reg. 1(4)
I2Reg. 16Q in force at 4.9.2021 for specified purposes by S.I. 2021/983, reg. 2 (see S.I. 2020/1629, reg. 1(4)(5))
I3Reg. 16Q in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(a) (see S.I. 2020/1629, reg. 1(4)(5))
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