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37.—(1) Regulation 86 is amended as follows.
(2) In sub-paragraph (a) omit “in the United Kingdom”.
(3) Omit sub-paragraph (b).
(4) In sub-paragraph (c) omit “UK” before “excise duty”.
Commencement Information
I1Reg. 37 in force at 31.12.2020 by S.I. 2020/1640, reg. 2, Sch.