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16.—(1) Schedule 3 to the Taxation (Cross-border Trade) Act 2018 is amended as follows.
(2) In Part 3 (other eligible countries)—
(a)omit Armenia, Cameroon, Egypt, El Salvador, Eswatini, Georgia, Ghana, Guatemala, Honduras, Ivory Coast, Jordan, Kenya, Kosovo, Moldova, Morocco, Nicaragua, Occupied Palestinian Territories, Papua New Guinea, Tunisia, Ukraine and Zimbabwe;
(b)in the appropriate place, add Samoa.
Commencement Information
I1Reg. 16 in force at 1.1.2022, see reg. 1