{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-regulations-2024/regulation-4",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-regulations-2024/regulation-4.json",
  "legislation": "uksi/2024/12",
  "legislation_title": "The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-regulations-2024",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022",
  "text": "(1) The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022 are amended as follows.\n(2) In regulation 7 (modification of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010), for paragraph (c) substitute—\n“(c) that were in Northern Ireland immediately before they were removed to Great Britain.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2022/265."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/12/regulation/4",
    "retrieved_at": "2026-10-28T21:36:18.286272+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."
}