8.—(1) Schedule 9ZB is amended as follows.

(2) In paragraph 26, in sub-paragraph (1), for paragraph (a) substitute—

“(a) in sub-paragraph (1)(a)(ii), before “agricultural levy” there were inserted “customs duty or”;”.

Commencement Information

I1 Reg. 8 in force at 1.8.2021, see reg. 1 (as amended by S.I. 2021/779, regs. 1, 2)