# The Customs (Miscellaneous Amendments) (No. 2) Regulations 2024, Regulation 7: Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020


(1) The Customs (Northern Ireland) (EU Exit) Regulations 2020 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”;
(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”.
(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”.

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Source: https://www.legislation.gov.uk/uksi/2024/672/regulation/7 (the official version)
Page: https://openlegislation.uk/customs-miscellaneous-amendments-no-2-regulations-2024/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.