13(1)Section 4 of F(No.2)A 1992 is amended as follows.U.K.
(2)In subsection (1)—
(a)for “the United Kingdom” substitute “ Northern Ireland ”;
(b)for “different” substitute “ Northern Ireland and a member State or between ”.
(3)In subsection (1A), for “different” substitute “ Northern Ireland and a member State or between ”.
(4)In subsection (2)—
(a)in paragraph (a)—
(i)omit “EU” in the first place it occurs;
(ii)for “EU legislation” substitute “Union customs legislation (within the meaning of Part 1 of the Taxation (Cross-border Trade) Act 2018);
(b)in paragraph (b), for “EU legislation” substitute “ provision of Union customs legislation ”.
(5)In subsection (5), omit the definition of “EU customs duty”.
Commencement Information
I1Sch. 1 para. 13 in force at Royal Assent for specified purposes, see s. 11(1)(e)
I2Sch. 1 para. 13 in force at 31.12.2020 in so far as not already in force by S.I. 2020/1642, reg. 9