{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-19",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-19.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/19",
  "kind": "regulation",
  "number": "19",
  "heading": null,
  "text": "In regulation 19—\n(za) in paragraph (1) for “any of paragraphs (2) to (5)” substitute “paragraph (2)”;\n(a) in paragraph (2) after “tax warehouse” (in each place it occurs) insert “in Northern Ireland”;\n(b) omit paragraphs (3) and (4);\n(c) omit paragraph (5);\n(d) in paragraph (6)—\n(i) in subparagraph (a) after “tax warehouse” insert “in Northern Ireland”;\n(ii) omit subparagraphs (b) and (c);\n(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(e) omit paragraph (7)(b) and (c).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 19 in force at 31.12.2020 on IP completion day, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1559/regulation/19",
    "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."
}