Part 2Amendment of secondary legislation relating to value added tax
Part 13 (Place of supply)55.
In regulation 98 M1 (distance sales from the United Kingdom)—
(a)
in the heading, for “the United Kingdom” substitute “
Northern Ireland to the EU
”
;
(b)
in paragraph (1), for “to another member State” substitute “
from Northern Ireland to a member State
”
.