Regulation 71 I1
United Kingdom
In regulation 80—
(a)
in paragraph (1)—
(i)
in subparagraph (a) after “duty suspension arrangement” insert “between an EU Member State and Northern Ireland or vice versa”;
(ii)
in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;
(b)
in paragraph (2) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;
(c)
in paragraph (3)—
(i)
for both occurrences of “the United Kingdom” substitute “Northern Ireland”;
(ii)
for “in which Member State” substitute “whether”;
(iii)
after “the irregularity occurred” insert “in Northern Ireland or an EU Member State”;
(d)
in paragraph (4) for “another” substitute “an EU”.
Annotations
Commencement
- I1
Reg. 71 in force at 31.12.2020 on IP completion day, see reg. 1(1)