[F14C. In regulation 56 of those Regulations—
(a)in paragraph (1)(a), regard the words “United Kingdom” as being followed by “or a control zone”; and
(b)after paragraph (1A), regard there as being inserted—
“(1B) Where the movement starts in a control zone, the condition in paragraph (1)(c) shall be regarded as satisfied where the goods proceed directly from the control zone through the tunnel to the United Kingdom and, once they have entered the United Kingdom, do not at any time leave the United Kingdom during the remaining course of the movement.”.]
Textual Amendments
F1Sch. paras. 4-4C substituted for Sch. para. 4 (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019 (S.I. 2019/474), regs. 1, 4(4) (with reg. 5) (as amended by S.I. 2020/1494, regs. 1, 5(3)); S.I. 2020/1640, reg. 2, Sch.