# The Value Added Tax (Amendment) (No. 2) Regulations 2013, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations, which have effect in relation to supplies made on or after 1st October 2013, amend the Value Added Tax Regulations 1995 (S.I. 1995/2518) (“the Principal Regulations”).
Regulation 3 amends regulation 129 of the Principal Regulations. Regulation 129 provides that, subject to certain conditions, the supply of goods intended for export to a place outside the member States shall be zero-rated. One of the conditions is that the supply is otherwise than to a taxable person. Regulation 3 removes this condition. This amendment is required to correct the implementation of Article 146(1)(b) of Council Directive 2006/112/EC on the common system of value added tax.
Regulation 4 amends regulation 135 of the Principal Regulations. Regulation 135(c) refers to the removal of goods in accordance with the provisions of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (S.I. 1992/3135). Those Regulations were revoked and replaced by the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593).
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm.

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Source: https://www.legislation.gov.uk/uksi/2013/2241/note (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-2-regulations-2013/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.