Finance (No.2) Act 2023

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Amendment of Part 2 of Finance Act 2001

56. The Finance Act 2001 is amended—

(a) in section 96(1)—

(i) by the substitution of the following definition for the definition of “Commission Regulation”:

“ ‘Commission Regulation’ means Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022¹⁵ ;”,

and

(ii) by the insertion of the following definition:

“ ‘electronic simplified administrative document’ means the electronic simplified administrative document referred to in Article 36(1) of the Directive;”,

(b) in section 109H—

(i) in subsection (2), by the substitution of “Article 6 of the Commission Regulation” for “Article 5 of the Commission Regulation”, and

(ii) in subsection (3A)(a)(ii), by the substitution of “Article 7 of the Commission Regulation” for “Article 6(1) of the Commission Regulation”,

(c) in section 109O(1)—

(i) by the substitution of “the Commission Regulation” for “Article 5 of Commission Regulation (EEC) No. 3649/92”, and

(ii) by the substitution of “electronic simplified administrative document” for “simplified accompanying document”,

(d) in section 109Q, by the deletion of the definition of “electronic simplified administrative document”,

(e) in section 109X(1), by the substitution of “electronic simplified administrative document” for “simplified accompanying document”,

(f) in section 135(1)(b)(ii), by the substitution of “simplified accompanying document, electronic simplified administrative document, or” for “simplified accompanying document, or”, and

(g) in section 153(2)(j), by the substitution of “electronic simplified administrative document” for “simplified accompanying document”.

¹⁵ OJ No. L247, 23.9.2022, p.2