The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024

These Regulations amend the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (“NIMMA”) for the purposes of the Windsor Framework in the EU withdrawal agreement (“Windsor Framework”). These Regulations amend NIMMA in order to comply with the UK’s obligations under the Windsor Framework in relation to Council Directive (EU) 2020/262 of 19 December 2019 laying down the general arrangements for excise duty (“the 2020 Excise Directive”), by correcting various transposition errors made by the Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64) (“the 2023 Regulations”). These Regulations also correct minor textual errors in NIMMA.