Regulation 2 Modification of the Statistics of Trade (Customs and Excise) Regulations 1992

(1)

The Statistics of Trade (Customs and Excise) Regulations 1992^f1 are modified as follows in relation to the arrival of goods from an EU member state to a place in Northern Ireland.

(2)

Regulation 3(3) (information collected on the value added tax return) has effect as if for “£1,500,000” there were substituted “£500,000”.

Annotations

Footnotes

f1: S.I. 1992/2790. Relevant amending instruments are S.I. 2004/3284, S.I. 2006/3216, S.I. 2009/2974, S.I. 2014/3135 and S.I. 2019/47.