Regulation 12 F1
In regulation 9—
(a)
in paragraph (1) for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;
(b)
in paragraph (1)(b)(ii)—
(i)
for “UK” substitute “NI”;
(ii)
for “Article 79 of Council Regulation 2913/92 EEC” substitute “Article 201 of the Union Customs Code Regulation”;
(c)
in paragraph (3), for “Article 10(6)” substitute “Article 9(6)”.
Annotations
Textual amendments
- F1
Regs. 12-12B substituted for reg. 12 (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 6