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68. In regulation 126 (reimportation of goods exported for treatment or process)—
(a)for “the United Kingdom” substitute “Great Britain” in each place it occurs;
(b)the existing text becomes paragraph (1) of that regulation; and
(c)after that paragraph insert—
“(2) For the purposes of this regulation—
(a)the reference to the importation of goods does not include the removal of goods from Northern Ireland to Great Britain, and related expressions are to be interpreted accordingly;
(b)any reference to the exportation of goods does not include the removal of goods from Great Britain to Northern Ireland, and related expressions are to be interpreted accordingly.”
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