The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021
These Regulations make provision relating to the removal to Northern Ireland from Great Britain of certain spirits and alcohol for denaturing and amend the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559) (“the 2020 Regulations”).
Lifecycle
Department
Made
17 Nov 2021
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In force
09 Dec 2021
Enabling power
The Treasury, in exercise of the powers conferred by section 5(2) of the Taxation (Post-transition Period) Act 2020, and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 93(1)(d), (2)(fa) and (fc), (3) and (5A) of the Customs and Excise Management Act 1979, section 77(1)(e) of the Alcoholic Liquor Duties Act 1979, and sections 45(1) and (2) and 48(10) of the Taxation (Cross-border Trade) Act 2018make the following Regulations.
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