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 ”.