# The Value Added Tax and Excise Personal Reliefs (Special Visitors and Goods Permanently Imported) (Amendment) (EU Exit) Regulations 2019, Regulation 9

Extent: E+W+S+N.I.

(1) Article 2 is amended as follows.
(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 .”.

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Source: https://www.legislation.gov.uk/uksi/2019/91/regulation/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-and-excise-personal-reliefs-special-visitors-and-goods-permanently-imported-amendment-eu-exit-regulations-2019/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.