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PART 1Introduction

Citation and commencement

1.  These Regulations may be cited as the Excise Duties (Northern Ireland etc. Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2022 and come into force on 1st April 2022.

Interpretation

2.  In these Regulations “NIMMA 2020” means the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020(1).

(1)

S.I. 2020/1559. There is an amendment, but it is not relevant.