The Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022
These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs under the Taxation (Cross-border Trade) Act 2018 (c. 22) and the Customs and Excise Management Act 1979 (c. 2). They amend the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559) (“the 2020 Regulations”) as well as making modifications to the application of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593) (“the HMDP Regulations”) and stand-alone provision. This is an EU Exit statutory instrument.
Lifecycle
Department
Made
09 Mar 2022
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In force
01 Apr 2022
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 45(1) and (2) and 48(10) and (11) of the Taxation (Cross-border Trade) Act 2018and sections 100G and 100H of the Customs and Excise Management Act 1979.
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