{
  "url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-9",
  "json_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-9.json",
  "legislation": "uksi/2020/1559",
  "legislation_title": "The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": null,
  "text": "In regulation 7—\n(a) in paragraph (1)—\n(i) for “the United Kingdom” (in each place it occurs) substitute “Northern Ireland”;\n(ii) in subparagraph (c) for “UK” substitute “NI”;\n(iii) in subparagraph (d) for “another” substitute “an EU”;\n(b) in paragraph (2)(a)—\n(i) after “export” for “,” substitute “or”;\n(ii) omit “or removal to the Isle of Man”;\n(c) in paragraph (4) for “Article 10(6)” substitute “Article 9(6)”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 9 in force at 31.12.2020 on IP completion day, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1559/regulation/9",
    "retrieved_at": "2026-10-28T22:20:01.917845+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}