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  "url": "https://openlegislation.uk/excise-duties-and-value-added-tax-northern-ireland-miscellaneous-modifications-and-amendments-regulations-2023",
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  "id": "uksi/2023/64",
  "title": "The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023",
  "short_title": "Excise Duties and Value Added Tax (Miscellaneous Modifications and Amendments) 2023",
  "long_title": "These Regulations amend the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 (S.I. 1992/3156) (“the Special Visitors Order”) and the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559) (“NIMMA”) for the purpose of the Protocol on Ireland/Northern Ireland to the Withdrawal Agreement between the United Kingdom and the European Union (“the Protocol”). These Regulations come into force on 13th February 2023.",
  "citation": "S.I. 2023/64",
  "type": "uksi",
  "year": "2023",
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