This regulation applies to any approval granted, or treated as granted, by HMRC under provision made by or under Part 1 of the Act (“the original approval provision”) which corresponds to an approval which may be granted in relation to goods removed to Great Britain from Northern Ireland under provision made by or under section 30C of the Act (“the corresponding provision”).

An approval to which this regulation applies is to be treated as an approval granted by HMRC under the corresponding provision as well as an approval under the original approval provision.

But paragraph (2) does not apply where the approval specifies that it only has effect in relation to goods arriving from a specified place.

Where an approval was granted before IP completion day HMRC may amend the original conditions to which the approval is subject by notification to the person two whom the approval was granted as soon as reasonably practicable after IP completion day.

In this regulation references to an approval include an authorisation.