Regulation 14 Amendments to Title 2, Chapter 5, Section 5

(1)

In the heading to Article 75, for “the Union” substitute “Great Britain”.

(2)

In Article 75—

(a)

for “the Union”, in each place where it occurs, substitute “Great Britain”;

(b)

in paragraph 1, in the opening words, omit “of the Member States”;

(c)

in paragraph 2—

(i)

in the opening words, for the words from “Commission” to “lay” substitute “appropriate authority may make regulations laying”;

(ii)

omit the final subparagraph.

(3)

In Article 76—

(a)

for “the Union”, in both places where it occurs, substitute “Great Britain”;

(b)

in paragraph 1, at the end, insert “or with any corresponding provisions under the Taxation (Cross-border Trade) Act 2018^f1”.

(c)

in paragraph 5, for “Member States” substitute “country or territory”.

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