Regulation 29 I1

In regulation 30—

(a)

in paragraph (1)—

(i)

after “dispatch excise goods” insert “within Northern Ireland or to an EU Member State”;

(ii)

after “free circulation” insert “in Northern Ireland”;

(iii)

F1... for “Article 79 of Council Regulation 2913/92 EEC” substitute “F2Article 201 of the Union Customs Code Regulation”;

(b)

in paragraph (2) for “UK” substitute “NI”.

Annotations

F1: Words in reg. 29(a)(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. 14(a)
F2: Words in reg. 29(a)(iii) 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. 14(b)