Merge branch '4.9' into 5.4

# Conflicts:
#	CHANGELOG-WIP.md
#	composer.lock

Author: nfourtythree

CHANGELOG-WIP.md

@@ -33,5 +33,4 @@
 ### System
 - Added the `resave/variants` command.
 - Fixed a bug where gateway settings weren’t storing project config values consistently. ([#3941](https://github.com/craftcms/commerce/issues/3941))
-- Fixed a bug where new line items did not expose their submitted quantity to the `craft\commerce\services\LineItems::EVENT_POPULATE_LINE_ITEM` event. ([#3883](https://github.com/craftcms/commerce/issues/3883))
-- Craft Commerce no longer requires `ibericode/vat`.
+- Fixed a bug where new line items did not expose their submitted quantity to the `craft\commerce\services\LineItems::EVENT_POPULATE_LINE_ITEM` event. ([#3883](https://github.com/craftcms/commerce/issues/3883))