# The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022, Regulation 8: Contravention of conditions or requirements – duty point and persons liable to pay

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

In regulation 19(3) (contraventions)—
(a) after sub-paragraph (a) regard as inserted—
“(aa) a failure to comply with regulation 57(11) (completion of draft electronic administrative document for movements of excise goods under duty suspension arrangements from transitional arrival locations);”.
(b) after sub-paragraph (b) regard as inserted—
“(bb) a failure to comply with regulation 60AA(2) (procedure for movement of excise goods under duty suspension arrangements from transitional arrival locations when computerised system unavailable).”.

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Source: https://www.legislation.gov.uk/uksi/2022/265/regulation/8 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-etc-miscellaneous-modifications-and-amendments-eu-exit-regulations-2022/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.