Part 4 (EC Sales statements)
39. In regulation 22 (submission of statements) —
(a)in paragraph (1) —
(i)after “taxable person” insert “who is identified for the purposes of VAT in Northern Ireland”; and
(ii)in sub-paragraph (a), for the words from “in another member State” to the end substitute “in a member State and those goods were dispatched or transported to that or a different member State, or”;
(b)in paragraphs (2) to (4), for “EU” in each place it occurs substitute “relevant”;
(c)in paragraph (5)(a), after “new means of transport” insert “that involved the removal of those goods from Northern Ireland to a member State”;
(d)in paragraph (6), after “new means of transport” insert “that involved the removal of those goods from Northern Ireland to a member State”.