Regulation 24
In article 14(1), for the words from “under customs” to the end substitute “subject to the control of an officer of Revenue and Customs within the meaning of Schedule 1 to the Taxation (Cross-border Trade) Act 2018”.
In article 14(1), for the words from “under customs” to the end substitute “subject to the control of an officer of Revenue and Customs within the meaning of Schedule 1 to the Taxation (Cross-border Trade) Act 2018”.