The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 M1 are amended as follows.

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”.

In regulation 10(2), in the text to be inserted, after “4(3A)” insert “ or (3AA) M2 ”.