Paragraph 15 I1

United Kingdom

Regulation 24 applies as if—

(a)

in paragraph (1)—

(i)

for “an EEA State” there were substituted “ Gibraltar ”; and

(ii)

for “that State” there were substituted “ Gibraltar ”;

(b)

in paragraph (2), for “the EEA State in whose territory the property is situated” substitute “ Gibraltar ”.

Annotations

I1: Sch. 2 para. 15 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)