# Taxation (Post-transition Period) Act 2020, Paragraph 5

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

In section 36 (outward processing procedure), in subsection (2)—
(a) in paragraph (a), after “the United Kingdom”, in the first place it occurs, insert “ as a result of the removal of the goods from Great Britain ”;
(b) in paragraph (b), after “the United Kingdom” insert “ and removed to Great Britain (whether in the course of that importation or otherwise) ”.

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Source: https://www.legislation.gov.uk/ukpga/2020/26/schedule/1/paragraph/5 (the official version)
Page: https://openlegislation.uk/taxation-post-transition-period-act-2020/schedule-1/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.