Regulation 12A F1
In regulation 11—
(a)
after “production”, in each place it occurs, insert “or processing”;
(b)
after “producing”, insert “or processing”.
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