Regulation 10 Savings and modifications to the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999I1
United Kingdom
In regulation 2(1) (interpretation) in the definition of “relevant period”—
(a)
in paragraph (i) for “of importation prescribed by section 5(2)(a) of the Act” substitute “when the ship carrying the merchandise comes within the limits of a port in Northern Ireland”;
(b)
in paragraph (ii)—
(i)
for “above the United Kingdom” substitute “above Northern Ireland”;
(ii)
for “the territorial sea of the United Kingdom” substitute “the territorial sea adjacent to Northern Ireland”.