# The Value Added Tax (Amendment) (EU Exit) Regulations 2021, 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”;”.

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Source: https://www.legislation.gov.uk/uksi/2021/715/regulation/8 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-eu-exit-regulations-2021/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.