The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 No. 64

SCHEDULE 2 Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

PART 1 Amendments relating to the Northern Ireland Modifications of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

8.  For regulation 17 substitute—

“17.   In regulation 16(2) and (3)—

(a) for “the United Kingdom”, in each place it occurs, substitute “Northern Ireland”;

(b) for “vendor”, in each place it occurs, substitute “consignor”.”.