SCHEDULES
SCHEDULE 1Customs duties etc: amendments relating to the Northern Ireland Protocol
Finance (No.2) Act 1992
I1I213
1
Section 4 of F(No.2)A 1992 is amended as follows.
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”.