{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-71",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-71.json",
  "legislation": "uksi/2020/1559",
  "legislation_title": "The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020",
  "path": "regulation/71",
  "kind": "regulation",
  "number": "71",
  "heading": null,
  "text": "In regulation 80—\n(a) in paragraph (1)—\n(i) in subparagraph (a) after “duty suspension arrangement” insert “between an EU Member State and Northern Ireland or vice versa”;\n(ii) in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;\n(b) in paragraph (2) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;\n(c) in paragraph (3)—\n(i) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;\n(ii) for “in which Member State” substitute “whether”;\n(iii) after “the irregularity occurred” insert “in Northern Ireland or an EU Member State”;\n(d) in paragraph (4) for “another” substitute “an EU”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 71 in force at 31.12.2020 on IP completion day, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1559/regulation/71",
    "retrieved_at": "2026-10-28T22:20:01.917845+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}