OpenLegislation

Regulation 15 Savings and modifications to the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999I1

United Kingdom

In regulation 17 (stocktaking-exported merchandise)—

(a)

in paragraph (2) 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 (3)—

(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”.

Annotations

Commencement

I1

Reg. 15 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, s. 39(1)), see reg. 1