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

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