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The Value Added Tax (Amendment) (EU Exit) Regulations 2021

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Amendment of the Value Added Tax (Imported Goods) Relief Order 1984

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8.  In article 3A(2)—

(a)in sub-paragraph (c)—

(i)omit “article 2(5) does not apply and instead,”;

(ii)for “Items 3 and 4” substitute “Items 4 and 5”;

(b)for sub-paragraph (e)(i) substitute “in Items 4 and 5, for “the United Kingdom” read “the United Kingdom or one or more member States”;”.

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