# The Value Added Tax (General) (Amendment) (No. 6) Regulations 1993, Regulation 3


In regulation 2(1), after the definition of “the Act” there shall be inserted the following definition–
“‘alphabetical code’ means the alphabetical prefix as set out below which shall be used to identify the member State–
Belgium – BE
Denmark – DK
France – FR
Germany – DE
Greece – EL
Ireland – IE
Italy – IT
Luxembourg – LU
Netherlands – NL
Portugal – PT
Spain – ES
United Kingdom – GB.”

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Source: https://www.legislation.gov.uk/uksi/1993/1941/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-general-amendment-no-6-regulations-1993/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.