Regulation 40 I1

In regulation 44—

F1(a)

for paragraph (1) substitute—

“(1)
This regulation applies to the export from Northern Ireland of energy products by sea, other than in cases where those products are moved in accordance with regulation 35(a)(iii) or (v).”;

(b)

in paragraph (3)—

(i)

after “the territory of the EU” insert “or Northern Ireland”;

(ii)

before “computerised system” insert “EU”.

Annotations

Textual amendments

F1: Reg. 40(a) 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. 23

Commencement

I1: Reg. 40 in force at 31.12.2020 on IP completion day, see reg. 1(1)