Regulation 46 I1
In regulation 49—
(a)
in paragraph (1)—
(i)
after “dispatched” insert “from Northern Ireland”;
(ii)
for “another” substitute “an EU”;
(b)
in paragraph (2) insert “EU” before “computerised system”;
F1(c)
omit paragraphs (4) and (6).
Annotations
Textual amendments
- F1
Reg. 46(c) 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. 28
Commencement
- I1
Reg. 46 in force at 31.12.2020 on IP completion day, see reg. 1(1)