Part 2Amendment of secondary legislation relating to value added tax
I185
In regulation 155—
a
in the heading, for “departing to another member State” substitute “
departing Northern Ireland for a member State
”
;
b
for “in another member State” in each place it occurs substitute “
a member State
”
;
c
in sub-paragraph (a), for “the United Kingdom” substitute “
Northern Ireland
”
;
d
in sub-paragraph (b) after “transport” insert “
from Northern Ireland
”
.