Paragraph 3 I1
United Kingdom
(1)
Article 4 is amended as follows.
(2)
In paragraph 1, in the second subparagraph, for “licence issuing authorities” substitute “ the licence issuing authority ”.
(3)
In paragraph 2—
(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 ”.
Annotations
Commencement
- I1
Sch. 2 para. 3 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)