{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-amendment-regulations-2024/regulation-7",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-amendment-regulations-2024/regulation-7.json",
  "legislation": "uksi/2024/941",
  "legislation_title": "The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-amendment-regulations-2024",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020",
  "text": "In regulation 38—\n(a) after paragraph (b)(ii) insert—\n“(iia) omit the “or” after subparagraph (c);”;\n(b) after paragraph (b)(iii) insert—\n“(iv) after subparagraph (d) insert—\n“or\n(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.”;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/941/regulation/7",
    "retrieved_at": "2026-10-28T21:26:37.471805+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}