Modification of the Statistics of Trade (Customs and Excise) Regulations 19922.
(1)
The Statistics of Trade (Customs and Excise) Regulations 19922 are modified as follows in relation to the arrival of goods from an EU member state to a place in Northern Ireland.
(2)
Regulation 3(3) (information collected on the value added tax return) has effect as if for “£1,500,000” there were substituted “£500,000”
.