Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (c. 112)

TITLE XV U.K. FINAL PROVISIONS

CHAPTER 2 U.K. Transitional measures applicable in the context of accession to the European Union

Article 405 U.K.

For the purposes of this Chapter, the following definitions shall apply:

(1)

‘Community’ means the territory of the Community as defined in point (1) of Article 5 before the accession of new Member States;

(2)

‘new Member States’ means the territory of the Member States which acceded to the European Union after 1 January 1995, as defined for each of those Member States in point (2) of Article 5;

(3)

‘enlarged Community’ means the territory of the Community as defined in point (1) of Article 5 after the accession of new Member States.