Statutory Instruments
2021 No. 740 (C. 36)
Excise, Northern Ireland
The Finance Act 2020, Schedule 11 (Appointed Day) (Northern Ireland) Regulations 2021
Made
28th June 2021
The Treasury, in exercise of the powers conferred by paragraphs 18 and 19 of Schedule 11 to the Finance Act 2020( 1 ), make the following Regulations.
Citation and interpretation
1. —(1) These Regulations may be cited as the Finance Act 2020, Schedule 11 (Appointed Day) (Northern Ireland) Regulations 2021.
(2) In these Regulations, references to Northern Ireland do not include any of the territorial sea of the United Kingdom that is adjacent to Northern Ireland.
Appointed Days
2. 29th June 2021 is appointed as the day on which paragraphs 8 and 13 of Schedule 11 to the Finance Act 2020 come into force in relation to Northern Ireland for the purpose of making regulations under section 14E(7) of and Schedule 4 to the Hydrocarbon Oil Duties Act 1979( 2 ) (as amended by those paragraphs).
3. 1st October 2021 is appointed as the day on which paragraphs 1 to 17 of Schedule 11 to the Finance Act 2020 come into force in relation to Northern Ireland for all other purposes.
James Morris
Michael Tomlinson
Two of the Lords Commissioners of Her Majesty’s Treasury
28th June 2021