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Regulation 8A I1F1

In regulation 5 (goods released for consumption in the United Kingdom – excise duty point) for “regulation 7(2)” substitute “regulations 7(2) and 7A”.

Annotations

Textual amendments

F1

Reg. 8A inserted (31.12.2020 immediately before IP completion day) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(2), 86

Commencement

I1

Reg. 8A in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.