# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Regulation 35

Extent: E+W+S+N.I.

In regulation 39(1)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(aa) for the words from “Except for movements” to “specify in a notice” substitute “Subject to paragraphs (1A) and (1B)”;
(b) in subparagraph (a) insert “NI” before “registered consignor”;
(c) 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”;
(d) 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.”.

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Source: https://www.legislation.gov.uk/uksi/2020/1559/regulation/35 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.