# The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, Regulation 98: The Tobacco Products Regulations 2001

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

(1) The Tobacco Products Regulations 2001 (“the Tobacco Regulations”) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods as modified by paragraph (2).
(2) The Tobacco Regulations are modified for the purposes of paragraph (1) as follows—
(a) in regulation 23(1)(aa)—
(i) for “another” substitute “an EU”;
(ii) for “the United Kingdom” substitute “Northern Ireland”;
(b) in regulation 23(1A) for “the United Kingdom” substitute “Northern Ireland”.

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Source: https://www.legislation.gov.uk/uksi/2020/1559/regulation/98 (the official version)
Page: https://openlegislation.uk/excise-duties-northern-ireland-miscellaneous-modifications-and-amendments-eu-exit-regulations-2020/regulation-98
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.