{
  "url": "https://openlegislation.uk/excise-duties-and-value-added-tax-northern-ireland-miscellaneous-modifications-and-amendments-regulations-2023/schedule-2/paragraph-21",
  "json_url": "https://openlegislation.uk/excise-duties-and-value-added-tax-northern-ireland-miscellaneous-modifications-and-amendments-regulations-2023/schedule-2/paragraph-21.json",
  "legislation": "uksi/2023/64",
  "legislation_title": "The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/excise-duties-and-value-added-tax-northern-ireland-miscellaneous-modifications-and-amendments-regulations-2023",
  "path": "schedule/2/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "In regulation 38—\n(a) after paragraph (a) insert—\n“(aa) in paragraph (2) for “the requirements of Article 4(1)” to the end substitute “the EU requirements”;”;\n(b) after paragraph (b)(iii) insert—\n“(c) in paragraph (5) for “the requirements of Article 5(1)” to the end substitute “the EU requirements”;\n(d) omit paragraph (6).”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 21 in force at 13.2.2023, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/64/schedule/2/paragraph/21",
    "retrieved_at": "2026-10-28T21:50:30.836008+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."
}