Regulation 19 Amendments to Article 15

In Article 15—

(a)

in the heading, for “Union” substitute “United Kingdom from a third country”;

(b)

in paragraph 1—

(i)

in the words before point (a)—

(aa)

for “Article 5(1)” substitute “Article 5(1)(a)(iii) and (iv) and (b)”;

(bb)

for “Article 5(16)(a) of Regulation (EU) No 952/2013” substitute “section 3(3) of the Taxation (Cross-Border Trade) Act 2018”;

(ii)

in point (a), for “Union” substitute “United Kingdom”;

(iii)

in point (b), for the words from “a Decision” to the end, substitute “the procedure referred to in Article 19 of Regulation 2018/659;”;

(c)

in paragraph 3, for “Directive 90/427/EEC” substitute “this Regulation”.