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PART 2Amendments to Commission Implementing Regulation (EU) No 2015/262

Amendments to Article 1

3.  In Article 1(1)—

(a)in point (a), for “Union” substitute “United Kingdom”;

(b)in point (b), for the words from “Union” to the end substitute “United Kingdom, in accordance with the procedure referred to in section 3(3) of the Taxation (Cross-border Trade) Act 2018(1)”.