Paragraph 5

(1)

Article 5 is amended as follows.

(2)

In paragraph 2(c)—

(a)

for “representative” substitute “agent”;

(b)

for “Article 18 of Regulation (EU) No 952/2013” substitute “section 21 of the Taxation (Cross-border Trade) Act 2018^f1”.

(3)

In paragraph 3, for “Union” substitute “United Kingdom”.

(4)

In paragraph 5, omit the second subparagraph.

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