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

These Regulations amend the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 (S.I. 1992/3156) (“the Special Visitors Order”) and the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559) (“NIMMA”) for the purpose of the Protocol on Ireland/Northern Ireland to the Withdrawal Agreement between the United Kingdom and the European Union (“the Protocol”). These Regulations come into force on 13th February 2023.