CHAPTER 3

COLLECTION OF INTRASTAT INFORMATION

Nature of transaction
Article 10
The nature of transaction shall be reported according to the codes specified in the list of Annex III to this Regulation. The Commissioners for Her Majesty's Revenue and Customs shall apply the codes of column A or a combination of the code numbers in column A and their subdivisions in column B indicated in this list.
The Commissioners for Her Majesty's Revenue and Customs
may collect code numbers
... in column B
....
Inserted by Commission Regulation (EC) No 1915/2005 of 24 November 2005 amending Regulation (EC) No 1982/2004 with regard to the simplification of the recording of the quantity and specifications on particular movements of goods.
Words in Art. 10 substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(5); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 10 omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(d); 2020 c. 1, Sch. 5 para. 1(1)