{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-20",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-20.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/20",
  "kind": "regulation",
  "number": "20",
  "heading": null,
  "text": "In regulation 21—\n(a) in paragraph (1)—\n(i) for “This regulation” substitute “Subject to paragraph (1A), this regulation”;\n(ii) in sub-paragraph (a) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;\n(b) for paragraph (2) substitute—\n“(1A) But this regulation does not apply if regulation 21A applies in relation to the same excise goods.\n(2) A “relevant event” means—\n(a) the total destruction or irretrievable loss, total or partial, of excise goods as a result of—\n(i) unforeseeable circumstances;\n(ii) force majeure; or\n(iii) authorisation by the competent authorities of an EU Member State or the Commissioners; or\n(b) the partial loss of excise goods due to the nature of the goods.”;\n(c) in paragraph (3)(b) for “another” substitute “an EU”;\n(d) for paragraph (4) substitute—\n“(4) For the purposes of this regulation and regulation 21A goods are considered—\n(a) totally destroyed or irretrievably lost; or\n(b) partially lost;\nwhen they are, or the relevant part is, rendered unusable as excise goods.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 20 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. 11"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1559/regulation/20",
    "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."
}