# The Value Added Tax (Amendment) (No. 2) Regulations 2004, Regulation 4: Interpretation of Part XVI


In regulation 117, after paragraph (10) insert —
“(11) In this Part references to Council Regulation (EEC) No 2913/92 (Community Customs Code) and Commission Regulation (EEC) No 2454/93 (which contains provisions implementing the Community Customs Code) shall be read as references to those instruments as amended by the Act concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic, signed at Athens on 16th April 2003.”

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Source: https://www.legislation.gov.uk/uksi/2004/1082/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2004/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.