{
  "url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-regulations-2023/regulation-14",
  "json_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-regulations-2023/regulation-14.json",
  "legislation": "uksi/2023/958",
  "legislation_title": "The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-regulations-2023",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": null,
  "text": "In regulation 16P—\n(a) for paragraph (5)(a) substitute—\n“(a) beginning with the later of—\n(i) the date on which the claim for relief is granted; and\n(ii) the date on which duty is repaid under regulation 16K; and”,\nand\n(b) in paragraph (6) for “Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty” substitute “Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EU) 2015/1589 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 14 in force at 30.9.2023 for specified purposes, see reg. 1(3)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 14 in force at 2.10.2023 in so far as not already in force by S.I. 2023/1050, reg. 2(b)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L140, 30.4.2004, p. 1, the title to this Regulation was amended by Commission Regulation (EU) 2015/2282 of 27 November 2015 amending Regulation (EC) No 794/2004 as regards the notification forms and information sheets (OJ L325, 10.12.2015, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/958/regulation/14",
    "retrieved_at": "2026-10-28T21:41:05.501744+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}