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 2022 [OJ No. L247, 23.9.2022, p. 2];",

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