Paragraph 15 F1 Where this Part applies paragraphs 5 to 13 do not apply. Annotations Textual amendments F1 Sch. 3 Pt. 4 inserted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1346), regs. 1(2), 5(4)(e); S.I. 2020/1643, reg. 2, Sch. ← Paragraph 14 Paragraph 15 Paragraph 16 →