Regulation 41 I1

In regulation 45—

(a)

omit paragraph (1);

(b)

in paragraph (2) for “another” substitute “an EU”;

(c)

in paragraph (3)—

(i)

in subparagraph (b) for “another” substitute “an EU”;

(ii)

in subparagraph (c) insert “EU” before “computerised system”;

F1(d)

in paragraph (4) for “the requirements of Article 6(1)” to the end, substitute “the EU requirements”;

(e)

omit paragraph (5).

Annotations

F1: Reg. 41(d)(e) inserted (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. 24