HMRC have made SI 2023/64 – The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023
The regulations amend the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992 and the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.
The regulations come into force on 13 February 2023.
https://www.legislation.gov.uk/uksi/2023/64/pdfs/uksi_20230064_en.pdf
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