Regulation 19 I1

In regulation 19—

F1(za)

in paragraph (1) for “any of paragraphs (2) to (5)” substitute “paragraph (2)”;

(a)

in paragraph (2) after “tax warehouse” (in each place it occurs) insert “in Northern Ireland”;

(b)

omit paragraphs (3) and (4);

F2(c)

omit paragraph (5);

(d)

in paragraph (6)—

(i)

in subparagraph (a) after “tax warehouse” insert “in Northern Ireland”;

(ii)

omit F3subparagraphs (b) and (c);

F4(iii)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)

omit paragraph (7)(b) F5and (c).

Annotations

F1: Reg. 19(za) inserted (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. 10(a)
F2: Reg. 19(c) 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. 10(b)
F3: Words in reg. 19(d)(ii) 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. 10(c)
F4: Reg. 19(d)(iii) omitted (13.2.2023) by virtue of 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. 10(d)
F5: Words in reg. 19(e) inserted (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. 10(e)