Part 2Amendment of secondary legislation relating to value added tax

I151

In regulation 42 M1 (accounting for VAT on the removal of goods), for paragraph (1) substitute—

1

This regulation applies—

a

where goods have been removed—

i

from Northern Ireland to a member State, or

ii

from a member State to a different Member State or to Northern Ireland; and

b

the removal falls within paragraph (f) or (g) of article 4 of the Removal Order.