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Regulation 2 Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

Original text. Later amendments are not shown.

The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020f1 are amended as follows.

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Footnotes

f1

S.I. 2020/1559 (“NIMMA”), relevantly amended by S.I. 2023/64. Part 1 of NIMMA preserved the Excise Duties (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) as they had effect immediately before IP completion day (“the Northern Ireland Regulations”). “IP completion day”, for these purposes, is defined in Schedule 1 to the Interpretation Act 1978 (c. 30).