Regulation 25

paragraphs (2) and (4) shall be omitted;

in paragraph (5), for “registered person” there shall be substituted “person registered in the United Kingdom” and after the words “United Kingdom” where they last occur there shall be inserted “to a place outside the member States”;

in paragraph (6), for the words from “regulations 52” onwards there shall be substituted the following—

• “regulations 52 and 54 “goods” does not include—

  1. (a)

     a motor vehicle; or

  2. (b)

     a boat intended to be exported under its own power.”;

in paragraph (11), for “United Kingdom” in each place where those words occur, there shall be substituted “member States”;

in paragraph (12), for “regulations 52, 53, 54 and 55” there shall be substituted “regulations 52 and 54”; and

for paragraph (14) there shall be substituted the following—

“(14)

In regulations 57F and 57J “customs territory of the Community” means the territory specified in Article 1 of Council Regulation (EEC) No. 2151/84^f1 as amended by the Act of Accession of Spain and Portugal ^f2.”.