PART 1PROVISIONS IMPLEMENTING ARTICLE 8 OF THE NORTHERN IRELAND PROTOCOL
F168.
In regulation 77—
(a)
for paragraph (1) substitute—
“(1)
This regulation applies where—
(a)
excise goods are consigned by a consignor in an EU Member State to an address in Northern Ireland under a distance selling arrangement, and
(b)
a NI tax representative has been appointed by the consignor.”;
(b)
in paragraph (2), for “A tax representative” substitute “The NI tax representative”
.