Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 20207
1
The Customs (Northern Ireland) (EU Exit) Regulations 20208 are amended as follows.
2
In regulation 16A (reliefs etc. – interpretation)—
a
omit the definition of “fiscal year”;
b
for the definition of “single undertaking” substitute—
“single undertaking”, in relation to a person, has the meaning in the legislation referred to in the sub-paragraph of regulation 16E(2) which applies in relation to that person;
3
In regulation 16E (eligibility criteria)—
a
in paragraph (2)(a) for “Commission Regulation (EU) No 1407/2013 of 18 December 2013” substitute “Commission Regulation (EU) 2023/2831 of 13 December 2023”
9;
b
in paragraph (2)(b) for “Commission Regulation (EU) No 360/2012 of 25 April 2012” substitute “Commission Regulation (EU) 2023/2832 of 13 December 2023”
10.
4
In regulation 16T (interpretation), in the definition of “repayment and remission reference document” for “version 1.0 dated 6th June 2023” substitute “version 1.1 dated 17th May 2024”
11.