# The Taxation (Cross-border Trade) (Miscellaneous Amendments) Regulations 2024, Regulation 4: Amendment of the Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022


(1) The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022 are amended as follows.
(2) In regulation 7 (modification of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010), for paragraph (c) substitute—
“(c) that were in Northern Ireland immediately before they were removed to Great Britain.”.

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Source: https://www.legislation.gov.uk/uksi/2024/12/regulation/4 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-miscellaneous-amendments-regulations-2024/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.