UK Statutory Instrument SI 2023 Northern Ireland

The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2023

Read it on legislation.gov.uk (opens in a new tab)
Enforced by
HMRC
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Employer2 Director or Officer1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 682 other Acts
TULRCA 1992 72 duties
Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.005 Members who retired or died before 1st October 2023 (opens in a new tab) Regulated
  • Process final guarantee payments for retiring or deceased pension membersEmployer
s.007 Pensioner member death grants in respect of members who died before 1st October 2023 (opens in a new tab) Regulated
  • Recalculate and pay any overdue pension death grantsDirector or Officer
s.011 Commutation payments taken before 1st October 2023 (opens in a new tab) Regulated
  • Recalculate and pay top-up pension lump sumsEmployer
31 other provisions — procedural and definitional
s.001 Citation, commencement and effect
s.001 Citation, commencement, extent and interpretation (opens in a new tab)
s.002 Amendment of the Customs (Northern Ireland) (EU Exit) Regulations 2020
s.002 Amendment of the Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014 (opens in a new tab)
s.003 In regulation 4— (a) in paragraph (1)(a), and in the...
s.003 Amendment of the Local Government Pension Scheme Regulations 2013 (opens in a new tab)
s.004 In regulation 16A, at the end insert— “single undertaking”, in...
s.004 Application and interpretation of this Part (opens in a new tab)
s.005 After regulation 16C, in Section 1 of Chapter 5, insert—...
s.006 In regulation 16D(1), for sub-paragraph (a) substitute—
s.006 Death grants calculated under regulation 43 of the 2013 Regulations in respect of members who died before 1st October 2023 (opens in a new tab)
s.007 In regulation 16E(1)— (a) omit the “and” after sub-paragraph (a)(iii),...
s.008 In the heading to regulation 16F, for “commercial activity criterion”...
s.008 Survivor benefits in respect of members who died before 1st October 2023; (opens in a new tab)
s.009 In regulation 16F(1), for “the eligibility criterion in regulation 16E(1)(a)(iii)...
s.009 Members who transferred into the fund before 1st October 2023 (opens in a new tab)
s.010 In regulation 16G— (a) in paragraph (1)(b)(i), after “given” insert...
s.010 Members who took a transfer out of the fund before 1st October 2023 (opens in a new tab)
s.011 In regulation 16I(2)(a) after “where” insert “, at the time...
s.012 In regulation 16J— (a) in paragraph (2)—
s.012 Divorce or dissolution of civil partnership before 1st October 2023. (opens in a new tab)
s.013 In regulation 16M— (a) in paragraphs (1)(b), (2) and (3),...
s.013 Persons with underpin dates before 1st October 2023 (opens in a new tab)
s.014 In regulation 16P— (a) for paragraph (5)(a) substitute—
s.014 Interest on payments under the statutory underpin (opens in a new tab)
s.015 After regulation 16P insert— Further liability to duty (1) Where regulation 16O or 16P applies and an aid...
s.016 In the heading to Section 5 of Chapter 5, after...
s.017 In regulation 16S(1)— (a) after “claimant” insert “and undertaking lead”,...
s.018 After regulation 16S, in Section 5 of Chapter 5, insert—...
s.019 Amendment of the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019
s.020 Amendment of the Customs (Contravention of a Relevant Rule) Regulations 2003

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.