Paragraph 46 I1

United Kingdom

(1)

Section 80 is amended as follows.

(2)

In subsection (1), for “an EU recipient or a non-EU recipient” substitute “ a non-UK recipient ”.

(3)

In subsection (2)—

(a)

omit the definition of “EU recipient”;

(b)

for “non-EU recipient” substitute “ non-UK recipient ”.

(4)

In subsection (4), for “the EU recipient or non-EU recipient” substitute “ the non-UK recipient ”.

(5)

Omit subsections (5), (6) and (7).

Annotations

I1: Sch. 2 para. 46 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)