Policy paper
The Excise Duties (Northern Ireland) (Miscellaneous Modifications and Amendments) (EU Exit) (Amendment) Regulations 2024
This tax information and impact note makes miscellaneous technical changes to the holding and movement of excise goods legislation applicable in Northern Ireland. It will come into effect from 1 October 2024.
Documents
Details
This measure makes some minor amendments to correct changes made to existing legislation, which came into force on 13 February 2023. This legislation makes technical fixes to the statute book to better implement the EU excise provisions applicable in Northern Ireland under the Windsor Framework of the EU Withdrawal Agreement.