Policy paper
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.
Documents
Details
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.