The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023

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”.”.