{
  "url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1995/note",
  "json_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1995/note.json",
  "legislation": "uksi/1995/152",
  "legislation_title": "The Value Added Tax (General) (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/value-added-tax-general-amendment-regulations-1995",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 15th February 1995, further amend the Value Added Tax (General) Regulations 1985 (S.I. 1985/886) (the principal Regulations).\nRegulation 3 amends the definition of “alphabetical code” in regulation 2(1) of the principal Regulations to take account of the accession to the European Union of Austria, Finland and Sweden. The use of the alphabetical code is required by Article 22.1.d of Council Directive No. 77/388/EEC (OJ No. L145, 13.6.1977, p.1) as amended by Article 28h of that Directive. Article 28h was inserted by Article 1.22 of Council Directive No. 91/680/EEC (OJ No. L376, 31.12.1991, p.1).\nRegulation 4 amends the definition of “customs territory of the Community” in regulation 38(14) of the principal Regulations in consequence of the accession to the European Union of Austria, Finland and Sweden.\nRegulation 5 amends regulation 57D(1) of the principal Regulations so as to treat certain territories which were excluded from the territory of the Community as being included in that territory.\nRegulation 6 inserts new regulation 57DA in the principal Regulations in order to implement Council Directive 94/76/EC which was adopted on 22nd December 1994 (not yet published in the Official Journal of the European Union). The Directive amends Council Directive 77/388/EEC (OJ No. L145, 13.6.1977, p.1) by introducing transitional arrangements for the taxation of goods from Austria, Finland and Sweden.\nThe effect of regulation 57DA is to treat certain goods as if they were imported into the United Kingdom. Subject to the exceptions in paragraph (4) of the regulation, such goods are those which were supplied, in the course of a tax-free export, in an acceding State before the date of accession and arrive in the United Kingdom on or after 15th February 1995, or those which are removed on or after that date from specified customs arrangements or procedures under which they were placed before 1st January 1995.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/152/note",
    "retrieved_at": "2026-10-29T13:18:12.593592+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}