Regulation 18 F1

In regulation 17—

(F2za)

in paragraph (2)(a), for “in accordance with regulation 69(1)” substitute “referred to in regulation 63C(1)(a)”;

(a)

in paragraph (2)(b)—

(i)

for “the United Kingdom” substitute “Northern Ireland”;

(ii)

for “vendor” substitute “consignor”;

(iii)

for “vendor’s” substitute “consignor’s”;

(b)

in paragraph (5), for “article 38(4)” substitute “Article 46(4)”;

(c)

at the end of paragraph (5) insert “and includes an irregularity that is deemed to have occurred in accordance with regulation 85A(1)”.

Annotations

F1: Reg. 18 substituted (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. 9
F2: Reg. 18(za) inserted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 4