SI 2023/64 The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023

Published on: 24 January 2023

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992, SI 1992/3156 and the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, SI 2020/1559 for the purpose of the Protocol on Ireland/Northern Ireland to the Withdrawal Agreement between the United Kingdom and the European Union.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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