The SI makes some minor technical corrections and clarifications to the holding and movement legislation applicable in Northern Ireland (NI). HMRC legislated in January 2023 to give effect to the Horizontal Excise Directive (HED) ‘recast’ (Council Directive (EU) 2020/262) in NI in line with
the Windsor Framework.
Some minor errors in that transposition have come to their attention and the new SI corrects these errors and clarifies some other provisions.
