The Excise Duties (Removal of alcoholic liquor to Northern Ireland and miscellaneous amendments) Regulations 2021
This Tax Information and Impact Note is about businesses moving duty-free spirits and alcohol for denaturing from Great Britain to Northern Ireland.
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This measure makes changes to secondary legislation governing the movement of excise goods by businesses, and more specifically, the movement of duty-free spirits and alcohol for denaturing from Great Britain (England, Scotland and Wales) into Northern Ireland.