2013 No. 3211
Value Added Tax
The Value Added Tax (Amendment) (No. 3) Regulations 2013
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 93(1) of the Value Added Tax Act 19941.
Citation and commencement
1.
These Regulations may be cited as the Value Added Tax (Amendment) (No. 3) Regulations 2013 and come into force on 1st January 2014.
Amendment of the Value Added Tax Regulations 1995
2.
The Value Added Tax Regulations 19952 are amended as follows.
3.
For regulation 137(b) substitute—
“(b)
Guadeloupe, French Guiana, Martinique, Mayotte, Réunion and Saint-Martin (French Republic), and”.
Simon Bowles
Nick Lodge
Two of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations, which come into force on 1st January 2014, amend the Value Added Tax Regulations 1995 (S.I. 1995/2518). Regulation 3 substitutes a new regulation 137(b) adding the territories of Mayotte and Saint-Martin and removing the territory of St. Pierre and Miquelon from those treated as excluded from the territory of the member States and the European Union for the purpose of the Value Added Tax Act 1994 (c. 23). This reflects amendments made, with effect from 1st January 2014, to Article 6(1) of Council Directive 2006/112/EC3 by European legislation4.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.