Regulation 16 Savings and modifications to the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999I1
United Kingdom
In regulation 18 (excise duty points-merchandise)—
(a)
in paragraph (1)—
(i)
for “another” substitute “an EU”;
(ii)
for “the United Kingdom” substitute “Northern Ireland”;
(b)
in paragraph (2)—
(i)
in subparagraph (a) 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”;
(ii)
in subparagraph (b) for “above the United Kingdom” substitute “above Northern Ireland”;
(iii)
in subparagraph (b) for “the territorial sea of the United Kingdom” substitute “the territorial sea adjacent to Northern Ireland”.