Paragraph 3

(1)

Article 4 is amended as follows.

(2)

In paragraph 1, in the second subparagraph, for “licence issuing authorities” substitute “the licence issuing authority”.

(3)

In paragraph 2—

(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”.