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SCHEDULE 2Amendment of Schedule 2 to the 2019 Regulations

Amendments relating to Regulation (EU) No 1062/2014 (“the Review Regulation”)

70.  In paragraph 227 (amendment of Article 15 of the Review Regulation)—

(a)in sub-paragraphs (3) and (4), in each place it occurs, for “exit day” substitute “IP completion day”;

(b)in sub-paragraph (4), in the new point (aa) which it inserts, at the end insert “or in new, authoritative guidance published by the Competent Authority”.