The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024
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Change 1
7 Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020
In regulation 38— (a) after paragraph (b)(ii) insert— (iia) omit the “or” after subparagraph (c); ; (b) after paragraph (b)(iii) insert— (iv) after subparagraph (d) insert— or (e) the customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446. ; .
7 Amendment of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020
In regulation 38— (a) after paragraph (b)(ii) insert— (iia) omit the “or” after subparagraph (c); ; (b) after paragraph (b)(iii) insert— (iv) after subparagraph (d) insert— or (e) the customs office of exit, where provided for in Article 329(5) of Implementing Regulation (EU) 2015/2447, which is at the same time the customs office of departure for the external transit procedure, where provided for in Article 189(4) of Delegated Regulation (EU) 2015/2446. ; .
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