The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020
This Tax Information and Impact Note is about modifications to secondary legislation which details the UK’s rules on the holding and movement of excise goods by businesses.
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Details
This measure will make modifications to secondary legislation which details the UK’s rules on the holding and movement of excise goods by businesses. It also makes new provisions in relation to the payment of excise duty due on goods which are moved to Northern Ireland from Great Britain as well as saving and modifying certain provisions as they applied immediately before the end of the transition period, in relation to Northern Ireland.
These are necessitated by the UK’s exit from the European Union and will cover how these rules will work in Northern Ireland once the transition period has ended.