# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Regulation 71

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

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”.

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Source: https://www.legislation.gov.uk/uksi/2020/1559/regulation/71 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.