This Statutory Instrument has been made partly in consequence of a defect in S.I. 2020/1559 and is being issued free of charge to all known recipients of that Statutory Instrument.
2021 No. 1282
Exiting The European Union
Excise
The Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred by section 5(2) of the Taxation (Post-transition Period) Act 20201, and the Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 93(1)(d), (2)(fa) and (fc), (3) and (5A) of the Customs and Excise Management Act 19792, section 77(1)(e) of the Alcoholic Liquor Duties Act 19793, and sections 45(1) and (2) and 48(10) of the Taxation (Cross-border Trade) Act 20184 make the following Regulations.