PART 5Miscellaneous amendments
Amendment of the Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 201917.
(1)
The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 M1 are amended as follows.
(2)
In regulation 6(28)(b) in the text substituted for sub-paragraph (f) replace the words “
on 29th March 2020
”
with “after the end of the period of one year beginning with exit day”.
(3)
In regulation 10(2), in the text to be inserted, after “4(3A)” insert “
or (3AA) M2
”
.