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The Value Added Tax (Amendment) (No. 3) Regulations 2013

S.I. 2013/3211 · Made 19 December 2013

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Value Added Tax

Made 19th December 2013

Laid before the House of Commons 20th December 2013

Coming into force 1st January 2014

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 1994f1.

Annotations to the whole text

Footnotes

f1

1994 c. 23, section 93(1) was amended by S.I. 2011/1043; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act. Section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

Contents

  1. 1Citation and commencement
  2. 2Amendment of the Value Added Tax Regulations 1995
  3. 3Amendment of the Value Added Tax Regulations 1995
  4. Signature
  5. Explanatory note

1Citation and commencement

These Regulations may be cited as the Value Added Tax (Amendment) (No. 3) Regulations 2013 and come into force on 1st January 2014.

2Amendment of the Value Added Tax Regulations 1995

The Value Added Tax Regulations 1995f1 are amended as follows.

3Amendment of the Value Added Tax Regulations 1995

For regulation 137(b) substitute—

“(b)

Guadeloupe, French Guiana, Martinique, Mayotte, Réunion and Saint-Martin (French Republic), and”.

Signature

Simon Bowles

Nick Lodge

Two of the Commissioners for Her Majesty’s Revenue and Customs

19th December 2013

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/ECf1 by European legislationf2.

A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.