Amendments of TCTA 2018
5In section 36 (outward processing procedure), in subsection (2)—
(a)in paragraph (a), after “the United Kingdom”, in the first place it occurs, insert “as a result of the removal of the goods from Great Britain”;
(b)in paragraph (b), after “the United Kingdom” insert “and removed to Great Britain (whether in the course of that importation or otherwise)”.