Part 2Amendment of secondary legislation relating to value added tax
I177
In regulation 145H (removals of goods from a fiscal warehousing regime and transfers overseas)—
a
in the heading for “overseas” substitute “
outside Great Britain
”
;
b
in paragraph (2)—
i
omit sub-paragraph (b);
ii
in sub-paragraph (c), for “the member States” substitute “
Great Britain
”
; and
c
in paragraph (4)—
i
omit sub-paragraph (b) but not the final “or”;
ii
in sub-paragraph (c), for “the member States” substitute “
Great Britain
”
.