# The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023, Regulation 14


In regulation 16P—
(a) for paragraph (5)(a) substitute—
“(a) beginning with the later of—
(i) the date on which the claim for relief is granted; and
(ii) the date on which duty is repaid under regulation 16K; and”,
and
(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”.

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Source: https://www.legislation.gov.uk/uksi/2023/958/regulation/14 (the official version)
Page: https://openlegislation.uk/customs-northern-ireland-eu-exit-amendment-regulations-2023/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.