Regulation 4 Amendment of the Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022

The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022^f1 are amended as follows.

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.”.