The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023
These Regulations amend the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 (S.I. 1992/3156) (“the Special Visitors Order”) and the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559) (“NIMMA”) for the purpose of the Protocol on Ireland/Northern Ireland to the Withdrawal Agreement between the United Kingdom and the European Union (“the Protocol”). These Regulations come into force on 13th February 2023.
Lifecycle
Department
Made
19 Jan 2023
—
In force
13 Feb 2023
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 100G and 100H of the Customs and Excise Management Act 1979, section 13A of the Customs and Excise Duties (General Reliefs) Act 1979and sections 45(1) and (2) and 48(10) and (11) of the Taxation (Cross-border Trade) Act 2018.
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