14.
In regulation 16P—
(a)
for paragraph (5)(a) substitute—
“(a)
beginning with the later of—
(i)
the date on which the claim for relief is granted; and
(ii)
the date on which duty is repaid under regulation 16K; and”,
and
(b)
in paragraph (6) for “Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EC) No 659/1999 laying down detailed rules for the application of Article 93 of the EC Treaty” substitute “Commission Regulation (EC) No 794/2004 of 21 April 2004 implementing Council Regulation (EU) 2015/1589 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union5”
.