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11. For regulation 20 substitute—
“20. In regulation 21—
(a)in paragraph (1)—
(i)for “This regulation” substitute “Subject to paragraph (1A), this regulation”;
(ii)in sub-paragraph (a) for both occurrences of “the United Kingdom” substitute “Northern Ireland”;
(b)for paragraph (2) substitute—
“(1A) But this regulation does not apply if regulation 21A applies in relation to the same excise goods.
(2) A “relevant event” means—
(a)the total destruction or irretrievable loss, total or partial, of excise goods as a result of—
(i)unforeseeable circumstances;
(ii)force majeure; or
(iii)authorisation by the competent authorities of an EU Member State or the Commissioners; or
(b)the partial loss of excise goods due to the nature of the goods.”;
(c)in paragraph (3)(b) for “another” substitute “an EU”;
(d)for paragraph (4) substitute—
“(4) For the purposes of this regulation and regulation 21A goods are considered—
(a)totally destroyed or irretrievably lost; or
(b)partially lost;
when they are, or the relevant part is, rendered unusable as excise goods.”.”.
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