Regulation 8 Amendment of the Value Added Tax (Imported Goods) Relief Order 1984

In article 3A(2)—

(a)

in sub-paragraph (c)—

(i)

omit “article 2(5) does not apply and instead,”;

(ii)

for “Items 3 and 4” substitute “Items 4 and 5”;

(b)

for sub-paragraph (e)(i) substitute “in Items 4 and 5, for “the United Kingdom” read “the United Kingdom or one or more member States”;”.