PART 2Amendments to subordinate legislation

Amendment to regulation 207

In regulation 20(1) for the words from “in the United Kingdom” to the end substitute—

a

in the United Kingdom and is destined for an EU country, with or without transport through a third country;

b

in an EU country and is destined for the United Kingdom, with or without transport through a third country;

c

in the United Kingdom and is destined for the United Kingdom, with transport through a third country;

d

in Great Britain and is destined for Northern Ireland, without transport through a third country; and

e

in Great Britain and is destined for Great Britain, with transport through Northern Ireland.