29 Jul 2022
On 21 July 2022 the European Union published a Maintenance and Alignment Package. The package included amendments to Regulation (EU) No. 833/2014 which amongst other things clarified the circumstances in which the exceptions contained in Article 5 (aa) (3) may apply.
The wording of Circular dated 1 July 2022 has been amended to reflect these changes. A copy of the revised circular may be accessed here.
A copy of the Official Journal of the EU 21 July 2022 publishing the changes may be accessed here.
