Finance Act 2020
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Amendment of section 96 of Finance Act 2001 (interpretation (Part 2)) | ||
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32. Section 96 of the Finance Act 2001 is amended, in subsection (1), in the definition of “registered consignor”— | ||
(a) in paragraph (a) — | ||
(i) by deleting “, other than an authorised warehousekeeper,” and | ||
(ii) by deleting “to another Member State”, | ||
and | ||
(b) in paragraph (b) — | ||
(i) by deleting “, other than an authorised warehousekeeper,” and | ||
(ii) by deleting “from that other Member State”. |