Paragraph 5 I1
United Kingdom
(1)
Article 5 is amended as follows.
(2)
In paragraph 2(c)—
(a)
for “representative” substitute “ agent ”;
(b)
for “Article 18 of Regulation (EU) No 952/2013” substitute “ section 21 of the Taxation (Cross-border Trade) Act 2018 M1 ”.
(3)
In paragraph 3, for “Union” substitute “ United Kingdom ”.
F1(4)
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Annotations
Textual amendments
- F1
Sch. 1 para. 5(4) omitted (31.12.2020 immediately before IP completion day) by virtue of The Common Organisation of the Markets in Agricultural Products (Miscellaneous Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1452), regs. 1(2)(b), 9(2)
Marginal citations
- M1
Commencement
- I1
Sch. 1 para. 5 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)