Regulation 14 Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020
In regulation 72, after paragraph (c) insert—
“(ca)in paragraph (6)(i), for “fallback electronic administrative document” substitute “fallback accompanying document”f1;”.
Annotations
Footnotes
- f1
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“Fallback accompanying document” is defined in regulation 3(1) of the Northern Ireland Regulations.