[F13B.—(1) This article applies where goods are imported pursuant to paragraph 3(2) of Schedule 9ZB to the Value Added Tax Act 1994.

(2) Where this article applies this Order has effect with the following modifications—

(a)article 2(1) is to be read as if the following definitions were substituted for their equivalents—

““abroad” means a place outside Great Britain;”;

““exported” means exported to a place outside Great Britain, and “exported” shall be construed accordingly;”;

““sent” means sent from a place outside Great Britain;”;

(b)F2... except where it appears in Note (3) to Group 7 of Schedule 2, for “United Kingdom” read “Great Britain”.]

Textual Amendments