# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024, Regulation 7: Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020


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.”;”.

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Source: https://www.legislation.gov.uk/uksi/2024/941/regulation/7 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-amendment-regulations-2024/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.