# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Regulation 72

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

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”;
(ca) in paragraph (6)(i), for “fallback electronic administrative document” substitute “fallback accompanying document”;
(d) omit paragraph (7)(i).

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Source: https://www.legislation.gov.uk/uksi/2020/1559/regulation/72 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-72
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.