PART 2Amendment of secondary legislation relating to value added tax
Amendment of the Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010I1I284
1
The Value Added Tax (Section 55A) (Specified Goods and Services and Excepted Supplies) Order 2010 M1 is amended as follows.
2
In article 3, for the definition of “the Directive” substitute—
“the Directive” means Directive 2003/87/ECM2 of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowance trading within the Community, as it has effect in EU law as amended from time to time, before and after exit day;
3
In article 4 omit “intra-community”.