62. In Article 199(3), for point (a) substitute—
“(a)the products have been exported from the United Kingdom in accordance with the applicable export provisions, as construed in accordance with section 35(2) of the Taxation (Cross-border) Trade Act 2018 M1;”.
Commencement Information
I1Reg. 62 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1
Marginal Citations