Section 1A General obligationsF1 United Kingdom Original text. Later amendments are not shown. 54aArticle 54a Annotations Textual amendments F1 Inserted by Council Implementing Regulation (EU) 2018/1912 of 4 December 2018 amending Implementing Regulation (EU) No 282/2011 as regards certain exemptions for intra-Community transactions. ← Article 54 Section 1A Article 54a →