{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-100",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-100.json",
  "legislation": "uksi/2020/1559",
  "legislation_title": "The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020",
  "path": "regulation/100",
  "kind": "regulation",
  "number": "100",
  "heading": "Miscellaneous savings",
  "text": "(1) The Regulations in paragraph (2) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods.\n(2) (a) The Denatured Alcohol Regulations 2005;\n(b) The Excise Warehousing (Etc.) Regulations 1988;\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998\n(e) The Excise Warehousing (Energy Products) Regulations 2004.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 100(2)(c) omitted (3.3.2025) by virtue of The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024 (S.I. 2024/1262), regs. 1(2), 5"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 100 in force at 31.12.2020 on IP completion day, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2005/1524; as amended by S.I. 2010/593 and S.I. 2011/1043. There are other amendments but none are relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1988/809; as amended by S.I. 2002/501 and S.I. 2010/593. There are other amendments but none are relevant."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1998/202; as amended by S.I. 1998/3110 and S.I. 2010/593."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 2004/2064; as amended by S.I. 2010/593. There are other amendments but none are relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1559/regulation/100",
    "retrieved_at": "2026-10-28T22:20:01.917845+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."
}