The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022

Statutory Instruments

2022 No. 265

Exiting The European Union

Excise

The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022

Made

9th March 2022

Laid before the House of Commons

10th March 2022

Coming into force

1st April 2022

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11) of the Taxation (Cross-border Trade) Act 2018(1) and sections 100G and 100H of the Customs and Excise Management Act 1979(2).

(1)

2018 c. 22.

(2)

1979 c. 2. Sections 100G and 100H were inserted by paragraph 1 of Schedule 4 to the Finance Act 1991 (c. 31); section 100H was amended by paragraph 6 of Schedule 1, paragraph 4 of Schedule 2 and paragraph 1 of Schedule 18 to the Finance (No. 2) Act 1992 (c. 48) and by paragraph 2 of Schedule 3 to the Finance Act 2002 (c. 23); “prescribed” is defined for the purposes of section 100H in section 100H(3).