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Regulation 7 Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020

Original text. Later amendments are not shown.

In regulation 38—

(a)

after paragraph (b)(ii) insert—

“(iia)

omit the “or” after subparagraph (c);”;

(b)

after paragraph (b)(iii) insert—

“(iv)

after subparagraph (d) insert—

“or

(e)

the customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446.”;”.