Regulation 25A F1
In regulation 26—
(a)
for “UK” substitute “NI”;
(b)
for “neither hold nor” substitute “not produce, process, hold or”.
Annotations
Textual amendments
- F1
Regs. 25, 25A substituted for reg. 25 (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. 13