Paragraph 5 Part 1 (preliminary)

In regulation 3—

(a)

in paragraph (1)—

(i)

in the opening words, after “supplied in” insert “any part of”,

(ii)

in sub-paragraphs (a)(i) and (ii)—

(aa)

after “consumption in” insert “any part of”,

(bb)

for “travel retail sector of the United Kingdom” substitute “travel retail sector”,

(iii)

in the full-out words, after “supply in” insert “any part of”,

(b)

for paragraph (2) substitute—

“(2)
In the case of a cross-border distance sale of a product, the product is to be treated for the purposes of these Regulations—

(a)
where the consumer is located in Great Britain, as supplied and presented for retail sale in Great Britain;

(b)
where the consumer is located in Northern Ireland, as supplied and presented for retail sale in Northern Ireland.

(3)
In this regulation, cross-border distance sale” means—

(a)
in relation to Great Britain, a distance sale to a consumer (“C”) where, at the time C orders a product from a retailer, C is located in Great Britain and the retailer is established outside Great Britain;

(b)
in relation to Northern Ireland, a distance sale to a consumer (“C”) where, at the time C orders a product from a retailer, C is located in Northern Ireland and the retailer is established outside Northern Ireland.”.