The Customs (Northern Ireland) (EU Exit) Regulations 2020

Relief from section 30A duty U.K.

9.  Relief from duty charged under section 30A(3) of the Act is to be given in accordance with—

(a) Union customs legislation (as applied to that duty by section 30A(3) of the Act);

(b) provision made by or under the Customs and Excise Duties (General Reliefs) Act 1979 M1 ; F1 ...

(c) regulation 7 [F2 ; and]

[F3 (d) Chapter 5 (reliefs and repayment)].

Textual Amendments

F1 Word in reg. 9(b) omitted (31.12.2020) by virtue of The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(4)(a)

F2 Word in reg. 9 inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(4)(b)

F3 Reg. 9(d) inserted (31.12.2020) by The Customs (Modification and Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1629), regs. 1(2), 6(4)(c)

Commencement Information

I1 Reg. 9 not in force at made date, see reg. 1(1)

I2 Reg. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 1979 c. 3. The Customs and Excise Duties (General Reliefs) Act 1979 (“the 1979 Act”) is amended by Part 3 of Schedule 7 to the Act. Part 4 of that Schedule, inserted by Schedule 1 to the 2020 Act, makes savings and modifications of the 1979 Act in relation to Northern Ireland.