Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020
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Chapter 8 Excise | ||
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Amendment of Finance Act 1999 | ||
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75. The Finance Act 1999 is amended— | ||
(a) in section 94— | ||
(i) in subsection (1), by the deletion of the definition of “Member State”, | ||
(ii) in subsection (3), by the substitution of “Subject to subsection (3A), a word” for “A word”, | ||
(iii) by the insertion of the following subsection after subsection (3): | ||
“(3A) In this Chapter, each reference to Member State shall apply as if the reference included a reference to Northern Ireland, save where the reference occurs in subsections (1) and (5)(c) of section 99A.”, | ||
and | ||
(iv) in subsection (4), by the substitution of “Subject to subsection (3A), a word” for “A word”, | ||
and | ||
(b) in section 101, in subsections (8)(a)(ii) and (9)(a)(ii), by the insertion of “or of the United Kingdom” after “Member State” in each place that it occurs. |