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

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

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/EC by European legislation.

Made under: Value Added Tax Act 1994 (Section 93)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2013/pdf/uksi_20133211_en.pdf; Revised UK Explanatory Memorandum https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2013/pdf/uksiem_20133211_en_001.pdf; UK Explanatory Memorandum https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2013/pdf/uksiem_20133211_en.pdf

## Introductory text

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 1994.

## 1 Citation 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.

## 2 Amendment of the Value Added Tax Regulations 1995

The Value Added Tax Regulations 1995 are amended as follows.

## 3 Amendment 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/EC by European legislation.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2013/3211 (the official version)
Page: https://openlegislation.uk/value-added-tax-amendment-no-3-regulations-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.