Regulation 17 F1
In regulation 16(2) and (3)—
(a)
for “the United Kingdom”, in each place it occurs, substitute “Northern Ireland”;
(b)
for “vendor”, in each place it occurs, substitute “consignor”.
Annotations
Textual amendments
- F1
Reg. 17 substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 8