PART 2Amendments to Regulation (EU) 2017/625

Amendments to Title 2, Chapter 5, Section 5I114

1

In the heading to Article 75, for “the Union” substitute “ Great Britain ”.

2

In Article 75—

a

for “the Union”, in each place where it occurs, substitute “ Great Britain ”;

b

in paragraph 1, in the opening words, omit “of the Member States”;

c

in paragraph 2—

i

in the opening words, for the words from “Commission” to “lay” substitute “ appropriate authority may make regulations laying ”;

ii

omit the final subparagraph.

3

In Article 76—

a

for “the Union”, in both places where it occurs, substitute “ Great Britain ”;

b

in paragraph 1, at the end, insert “ or with any corresponding provisions under the Taxation (Cross-border Trade) Act 2018 M1.

c

in paragraph 5, for “Member States” substitute “ country or territory ”.