Textual Amendments
184B. In regulation 173 (interpretation of Part 20) read there as being after paragraph (3)—U.K.
“(4) For the purposes of this Part, a supply is a supply of goods made to a claimant in Northern Ireland only where—
(a)the goods are located in Northern Ireland at the time that they are supplied; and
(b)the invoice required by regulation 13 to be provided to the claimant by the supplier in respect of that supply—
(i)describes the supply as being a supply of goods; and
(ii)does not contain particulars of any supply other than a supply of goods of the description set out in sub-paragraph (a).”]