5

For the purposes of these Regulations, the DAC4 is to be read as if—

a

a reference to “Member State” were a reference to “State” in the following places—

i

Article 2(1),

ii

the second sentence of Article 2(2), in both places,

iii

Article 3(18), in both places,

iv

Article 3(21), in each place,

v

Article 8ab(3), in each place,

vi

Article 8ab(7), in each place, and

vii

points (g) and (h) of Article 8ab(14), in both places,

b

a reference to “Member States” were a reference to “States” in points (g) and (h) of Article 8ab(14), in both places,

c

a reference to “Member State’s” were a reference to “State’s” in Article 2(1),

d

in the first sentence of Article 2(2), the words from “covered” to “States” were omitted,

e

in Article 2(4), after “levied within”, there were inserted “the United Kingdom or”,

f

in Article 3(20), after “listed in”, there were inserted “category D of”,

g

Article 3 included at the end—

26

“State” means a Member State or the United Kingdom.

h

in Annex IV, Part 1 and hallmark categories A, B, C and E in Part II were omitted.