Regulation 80E Specified dates for the purposes of the transitional provisionsF1

(1)

A notice made under regulations 80B(1), 80C(1) or 80D(1) may specify a date earlier or later than that which is referred to in each of those regulations.

(2)

If a date is specified in a notice—

(a)

the same date must be specified for the purposes of regulations 80B(1)(a), 80C(1) and 80D(1)(a), and

(b)

the day after that date must be specified for the purposes of regulations 80B(1)(b) and 80D(1)(b).

Annotations

Textual amendments

F1: Regs. 80A-80E inserted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 39