Regulation 66 F1
In regulation 76—
(a)
in paragraph (1), for “vendors” substitute “consignors”;
(b)
in paragraphs (2), (3) and (4) insert “NI” before “tax”;
(c)
in paragraph (3), for both occurrences of “the United Kingdom” substitute “Northern Ireland”.
Annotations
Textual amendments
- F1
Reg. 66 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. 34