Annex II
United Kingdom
In Annex 38 to Regulation (EEC) No 2454/93, the note to box 24 is replaced by the following:
‘Box 24: Nature of the transaction
The Member States which require this item of information must use the single digit codes listed in column A of the table provided for under Article 13(2) of Commission Regulation (EC) No 1917/2000f1 (excluding, where appropriate, code 9), this digit being entered in the left-hand side of the box. They may also provide for a second digit from the list in column B of that table to be entered in the right-hand side of the box.’