Part 2Amendment of secondary legislation relating to value added tax

Schedule 1AI190

In Schedule 1A M1 (fiscal warehousing)—

a

in paragraph 1—

i

omit sub-paragraph (e);

ii

in sub-paragraph (f) for “the member States” in both places it occurs substitute “ Great Britain ”;

b

in paragraph 3—

i

omit sub-paragraph (c);

ii

in sub-paragraph (d) for “the member States” substitute “ Great Britain ”;

c

in paragraph 4(b)—

i

for “articles 145H(4)(b) or” substitute “ regulation ”;

ii

for “another member State” substitute “ Great Britain ”;

iii

for “the member States” substitute “ Great Britain ”.