7.—(1) The Customs (Northern Ireland) (EU Exit) Regulations 2020(1) 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”(2);
(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”(3).
(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”(4).
S.I. 2020/1605; relevant amending instruments are S.I. 2020/618, 2020/1629 and 2023/958.
OJ L 2023/2831.
OJ L 2023/2832.
The document titled “Duty Incurred in Northern Ireland – repayment and remission on production of evidence: eligibility criteria and other conditions”, version 1.1 dated 17th May 2024 was published on 17th May 2024 and is available at https://www.gov.uk/government/collections/customs-vat-and-excise-uk-transition-legislation-from-1-january-2021. A person unable to access this document electronically may access it by inspection free of charge at HMRC, 100 Parliament Street, London SW1A 2BQ.