Regulation 9 I1I2
United Kingdom
(1)
Article 2 is amended as follows.
F1(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
At the appropriate places insert
““another country” means a country other than the United Kingdom” and
““customs procedure” has the meaning given by section 3(3) of the Taxation (Cross-border) Trade Act 2018 M1.”.
Annotations
Textual amendments
- F1
Reg. 9(2) omitted (31.12.2020) by virtue of The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 106(3) (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
Marginal citations
- M1
Commencement
- I1
Reg. 9 not in force at made date, see reg. 1
- I2
Reg. 9 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.