# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Regulation 76

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

In regulation 84—
(a) in paragraph (1)—
(i) in subparagraph (a) for “another” substitute “an EU”;
(ii) in subparagraph (b) for “the United Kingdom” substitute “Northern Ireland”;
(b) in paragraph (2) for “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 in an EU Member State”.

---
Source: https://www.legislation.gov.uk/uksi/2020/1559/regulation/76 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-76
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.