# Taxation (Post-transition Period) Act 2020, Paragraph 13

Extent: E+W+S+N.I.

(1) Section 4 of F(No.2)A 1992 is amended as follows.
(2) In subsection (1)—
(a) for “the United Kingdom” substitute “ Northern Ireland ”;
(b) for “different” substitute “ Northern Ireland and a member State or between ”.
(3) In subsection (1A), for “different” substitute “ Northern Ireland and a member State or between ”.
(4) In subsection (2)—
(a) in paragraph (a)—
(i) omit “EU” in the first place it occurs;
(ii) for “EU legislation” substitute “Union customs legislation (within the meaning of Part 1 of the Taxation (Cross-border Trade) Act 2018);
(b) in paragraph (b), for “EU legislation” substitute “ provision of Union customs legislation ”.
(5) In subsection (5), omit the definition of “EU customs duty”.

---
Source: https://www.legislation.gov.uk/ukpga/2020/26/schedule/1/paragraph/13 (the official version)
Page: https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.