Regulation 72 I1

United Kingdom

In regulation 81—

(a)

in paragraph (1)—

(i)

in subparagraph (a) after “duty suspension arrangement” insert “between Northern Ireland and an EU Member State”;

(ii)

in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;

(b)

in paragraph (2) for “the United Kingdom” substitute “Northern Ireland”;

(c)

in paragraphs (3)(b) and (4)(b) for “another” substitute “an EU”;

F1(ca)

in paragraph (6)(i), for “fallback electronic administrative document” substitute “fallback accompanying document”;

(d)

omit paragraph (7)(i).

Annotations

F1: Reg. 72(ca) inserted (1.10.2024) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024 (S.I. 2024/941), regs. 1, 14