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Regulation 28 Amendments to the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

Original text. Later amendments are not shown.

In regulation 6(2), for “the person who causes” to the end substitute “—

(a)

in any case where a person causes goods to be placed into free circulation, that person (and not the person described in paragraph 4(3), (3A) or (4) of that Schedule); and

(b)

in any other case, the person described in paragraph 4(4) of that Schedule.”.