6. In article 4—
(a)for “paragraph 5A of Schedule 2” substitute “ paragraph 30(1) and (2) of Schedule 9ZB ”;
(b)in paragraph (a) —
(i)for “in a member State” substitute “ in a place ”,
(ii)for “member State of dispatch” substitute “ departure country ”, and
(iii)for “section 6(2A), (2B) or (2C) of” substitute “ section 7(3) of, or paragraph 29 of Schedule 9ZB to, ”;
(c)in paragraph (b) —
(i)for “member State of dispatch” substitute “ departure country ”, and
(ii)for “1992” substitute “ 2004 ”;
(d)in paragraph (c), for “section 16(6) or (7) of” substitute “ section 30(6) to (8) of, or paragraph 17(3) of Schedule 9ZA M1 to, ”;
(e)in paragraph (e) —
(i)in sub-paragraph (i) —
(aa)for “to another member State” substitute “ to a place in the destination country ”, and
(bb)for “in that member State” substitute “ in that place ”, and
(ii)in sub-paragraph (ii) for “member State of dispatch” substitute “ departure country ”;
(f)in paragraph (f) —
(i)in sub-paragraph (i) —
(aa)for “member State of dispatch” substitute “ departure country ”, and
(bb)for “member State of arrival” substitute “ destination country ”, and
(ii)in sub-paragraph (iv), for “member State of dispatch” substitute “ departure country ”;
(g)in paragraph (g) —
(i)in sub-paragraph (i) after “the member States” insert “ and Northern Ireland ”;
(ii)for sub-paragraph (ii) substitute—
“(ii)the owner intends, before the end of the period of two years beginning with the day on which the goods were removed, to—
(aa)export the goods to a place outside the EU and Northern Ireland,
(bb)remove the goods from Northern Ireland to Great Britain, or
(cc)remove the goods to a place in Northern Ireland or a member State (as the case may be) other than the destination country;”.
Commencement Information
I1Reg. 6 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1Schedule 9ZA to VATA was inserted by paragraph 2 of Schedule 2 to TPTPA.