8.  In regulation 31(1) there is inserted between sub-paragraphs (d) and (e) the following sub-paragraph—

“(da) all certificates—

(i) prepared by him relating to acquisitions by him of goods from other member States, or

(ii) given to him relating to supplies by him of goods or services,

provided that, owing to provisions in force which concern fiscal or other warehousing regimes, those acquisitions or supplies are either zero-rated or treated for the purposes of the Act as taking place outside the United Kingdom,”.