Paragraph 2 Article 2(2)(c) of the Order

Substitute the following for everything from “(c)” to “December 1991).”—

“(c)

“third country”—

(i)

shares the definition that applies to that expression for the purposes of Council Directive 2007/74/EC^f1 (this is termed “outside country” below) (see both indents of Article 3(1) of the Directive) (value added tax and excise duty exemptions for travellers from outside the Member States of the European Union, etc); but

(ii)

it incorporates the definition that applies for the purposes of that Directive to ‘territory where the Community provisions on VAT or excise duty, or both do not apply’ (this is termed “outside territory” below) (see both indents of Article 3(2) of that Directive); but

(iii)

any outside territory where those “Community provisions on VAT” do apply (or where that Directive regards them as applying) is not a third country for value added tax purposes; and

(iv)

any outside territory where those “Community provisions on … excise duty” do apply (or where that Directive regards them as applying) is not a third country for excise duty purposes.”.