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Article 23 F1

“Intermediary operator” means a supplier within the chain other than the first supplier in the chain who dispatches or transports the goods either itself or through a third party acting on its behalf.

Annotations

Textual amendments

F1

Pt. 4A inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 99 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.