Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020
2. The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 are amended as follows.
S.I. 2020/1559 (“NIMMA”), relevantly amended by S.I. 2023/64. Part 1 of NIMMA preserved the Excise Duties (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) as they had effect immediately before IP completion day (“the Northern Ireland Regulations”). “IP completion day”, for these purposes, is defined in Schedule 1 to the Interpretation Act 1978 (c. 30).