Regulation 9 I1

United Kingdom

In regulation 7—

(a)

in paragraph (1)—

(i)

for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;

(ii)

in subparagraph (c) for “UK” substitute “NI”;

(iii)

in subparagraph (d) for “another” substitute “an EU”;

(b)

in paragraph (2)(a)—

(i)

after “export” for “,” substitute “or”;

(ii)

omit “or removal to the Isle of Man”;

F1(c)

in paragraph (4) for “Article 10(6)” substitute “Article 9(6)”.

Annotations

F1: Reg. 9(c) 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. 5