The Excise Duties (Transitional and Miscellaneous Amendments) (EU Exit) Regulations 2020
These Regulations make amendments to various transitional provisions contained in secondary legislation which were necessitated by the United Kingdom’s exit from the European Union. These further changes are required to take account of the United Kingdom’s obligations under the withdrawal agreement. A number of minor consequential amendments are also made, in particular references to “exit day” are updated with references to “IP completion day”.