54. In regulation 97(1)(1) (valuation of acquisitions)—
(a)for “the United Kingdom from another member State” substitute “Northern Ireland from a member State”;
(b)in sub-paragraph (a), for “the United Kingdom” substitute “Northern Ireland”;
(c)in sub-paragraph (b), for “Economic Community” substitute “EU”.
Relevantly amended by S.I. 2011/1043 and 2019/59. The amendment made by the latter instrument is not yet in force and is omitted by this instrument.