5U.K.In 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) ”.
Commencement Information
I1Sch. 1 para. 5 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I2Sch. 1 para. 5 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9