UK Statutory Instrument 2023 Northern Ireland

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

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At a glance

Enforced by

HMRC

What's here

3 compliance obligations

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

Employer 2
Director or Officer 1

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Employers also bound by 694 other Acts (top 5 shown)

The Income Tax (Pay As You Earn) Regulations 2003 2003 236 duties
Provision and Use of Work Equipment Regulations 1998 1998 120 duties
TULRCA 1992 1992 72 duties
Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 52 duties
Income Tax (Earnings and Pensions) Act 2003 2003 50 duties

Directors and Officers also bound by 425 other Acts (top 5 shown)

Insolvency (England and Wales) Rules 2016 2016 161 duties
Companies Act 2006 2006 108 duties
Insolvency Act 1986 1986 72 duties
The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 55 duties
The Housing Administration (England and Wales) Rules 2018 2018 26 duties

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.005

Members who retired or died before 1st October 2023

Process final guarantee payments for retiring or deceased pension members Employer

s.007

Pensioner member death grants in respect of members who died before 1st October 2023

Recalculate and pay any overdue pension death grants Director or Officer

s.011

Commutation payments taken before 1st October 2023

Recalculate and pay top-up pension lump sums Employer

Browse 31 other sections — procedural / definitional / commencement

s.001

Citation, commencement and effect

s.001

Citation, commencement, extent and interpretation

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

s.003

In regulation 4— (a) in paragraph (1)(a), and in the...

s.003

Amendment of the Local Government Pension Scheme Regulations 2013

s.004

In regulation 16A, at the end insert— “single undertaking”, in...

s.004

Application and interpretation of this Part

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

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;

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

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

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.

s.013

In regulation 16M— (a) in paragraphs (1)(b), (2) and (3),...

s.013

Persons with underpin dates before 1st October 2023

s.014

In regulation 16P— (a) for paragraph (5)(a) substitute—

s.014

Interest on payments under the statutory underpin

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

Read the full Act on legislation.gov.uk

Official guidance

Authoritative sources published by regulators or government explaining this legislation.

Register for Trader Support Service (opens in a new tab) Detailed Guidance
Internal market movements from GB to NI (opens in a new tab) from HMRC Detailed Guidance
Windsor Framework publications and guidance (opens in a new tab) Detailed Guidance
Placing manufactured goods on the market in Northern Ireland (opens in a new tab) Detailed Guidance
Apply for authorisation for the uk internal market scheme if you bring goods into northern ireland (opens in a new tab) from HMRC Detailed Guidance
Eori (opens in a new tab) from HMRC Detailed Guidance

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.