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.