European Communities (Value-added Tax) Regulations, 1993 (S.I. Number 345 of 1993)
3. Notwithstanding the provisions of section 19 (6) of the Principal Act, for the purposes of the application of the said section 19 (6) and of these Regulations, all references in the said section 19 (6) to the 1st day of December shall be construed as references to the 10th day of December.