46.—(1) Section 80 is amended as follows.U.K.
(2) In subsection (1), for “an EU recipient or a non-EU recipient” substitute “ a non-UK recipient ”.
(3) In subsection (2)—
(a)omit the definition of “EU recipient”;
(b)for “non-EU recipient” substitute “ non-UK recipient ”.
(4) In subsection (4), for “the EU recipient or non-EU recipient” substitute “ the non-UK recipient ”.
(5) Omit subsections (5), (6) and (7).
Commencement Information
I1Sch. 2 para. 46 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)