(1) Article 3 is amended as follows.

(2) In paragraph 1 -

(a) for "Union" substitute "United Kingdom";

(b) at the end insert "before IP completion day or the Treasury have made regulations under that Article in respect of that third country after IP completion day".

(3) In paragraph 2 -

(a) in point (a) -

(i) in point (i) -

(aa) for "Union" substitute "United Kingdom";

(bb) at the end insert "before IP completion day or the Treasury have made regulations under that Article in respect of that third country after IP completion day";

(ii) in point (iv) after "control procedures;" insert "or";

(b) omit points (b) and (c);

(c) in point (d) -

(i) for "Union" substitute "United Kingdom";

(ii) at the end insert "before IP completion day or the Treasury have made regulations under that Article in respect of that third country after IP completion day".

(4) In paragraph 3, for point (b) substitute -