Regulation 3A Application – Northern IrelandF1
United Kingdom
These Regulations also apply to excise goods chargeable with a duty of excise provided that those goods have been transported from Great Britain to Northern Ireland via the EU.
Annotations
Textual amendments
- F1
Reg. 3A inserted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/14), regs. 1, 3(1AB) (as inserted by S.I. 2020/1559, regs. 1(2), 96(2)); S.I. 2020/1640, reg. 2, Sch.; and that same provision treated as inserted (N.I.) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 99(2)(a)