{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-12",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-12.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/12",
  "kind": "regulation",
  "number": "12",
  "heading": null,
  "text": "In regulation 9—\n(a) in paragraph (1) for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;\n(b) in paragraph (1)(b)(ii)—\n(i) for “UK” substitute “NI”;\n(ii) for “Article 79 of Council Regulation 2913/92 EEC” substitute “Article 201 of the Union Customs Code Regulation”;\n(c) in paragraph (3), for “Article 10(6)” substitute “Article 9(6)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1559/regulation/12",
    "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."
}