PART 2Amendments to secondary legislation
Amendments to the Value Added Tax (Northern Ireland) (EU Exit) Regulations 202029
In regulation 6A(2), for “the person who causes” to the end substitute “—
a
in any case where a person causes goods to be placed into free circulation, that person (and not the person described in paragraph 4(3) or (4)(b) of that Schedule); and
b
in any other case, the person described in paragraph 4(4)(b) of that Schedule.”.