# The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022, Regulation 6: Record-keeping

Extent: E+W+S+N.I.

(1) A person liable for an amount of excise duty arising as a result of the removal of excise goods to Northern Ireland from Great Britain or the Isle of Man (irrespective of whether a remaining amount is payable under this Part) must keep and make available for inspection such records relating to their activities as may be prescribed in a notice published by the Commissioners for such period as may be so prescribed.
(2) The Commissioners may publish a notice prescribing—
(a) the records to be kept and made available for inspection under paragraph (1); and
(b) the period for which they must be kept and made available for inspection.
(3) A notice published under paragraph (2) may make different provision for different cases.

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Source: https://www.legislation.gov.uk/uksi/2022/265/regulation/6 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-etc-miscellaneous-modifications-and-amendments-eu-exit-regulations-2022/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.