This
adran has no associated
Memorandwm Esboniadol
10. In article 2, after paragraph (1) insert—
“(1A) In this Order a reference to the importation of goods is to be read as including a reference to the acquisition of goods in Northern Ireland from a member State, and references to goods being imported, or tax being charged on an importation, are to be construed accordingly.”.
Commencement Information
I1Reg. 10 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.