Regulation 12 Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

For regulation 68 substitute—

“68.

In regulation 77—

(a)

for paragraph (1) substitute—

“(1)

This regulation applies where—

(a)

excise goods are consigned by a consignor in an EU Member State to an address in Northern Ireland under a distance selling arrangement^f1, and

(b)

a NI tax representative^f2 has been appointed by the consignor.”;

(b)

in paragraph (2), for “A tax representative” substitute “The NI tax representative”.”.