Regulation 35 I1

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for the words from “Except for movements” to “specify in a notice” substitute “Subject to paragraphs (1A) and (1B)”;

in subparagraph (a) insert “NI” before “registered consignor”;

for subparagraph (b) substitute—

“(b)

the applicable procedures in Part 6 or 7 of these Regulations or Part 8 or 9 of the UK HMDP Regulations are complied with”;

at the end of paragraph (1) insert—

“(1A)

Paragraph (1) does not apply to movements between tax warehouses in Northern Ireland which the Commissioners may specify in a notice published by them.

(1B)

Paragraph (1)(a) does not apply to movements of energy products by fixed pipeline, except in cases which the Commissioners may specify in a notice published by them.”.