Regulation 68 F1
In regulation 77—
(a)
for paragraph (1) substitute—
“(1)This regulation applies where—
(a)excise goods are consigned by a consignor in an EU Member State to an address in Northern Ireland under a distance selling arrangement, and
(b)a NI tax representative has been appointed by the consignor.”;
(b)
in paragraph (2), for “A tax representative” substitute “The NI tax representative”.