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Regulation 133J Scope of territoriesF1F2

(1)

For the purposes of the Act, the following territories shall be treated as excluded from the territory of the European Union—

(a)

Andorra;

(b)

San Marino;

(c)

the Aland Islands.

(2)

For the purposes of the Act, the following territories shall be treated as excluded from the territory of the member States and the territory of the European Union—

(a)

the Canary Islands (Kingdom of Spain);

(b)

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

(c)

Mount Athos (Hellenic Republic).

(3)

For the purposes of the Act, the Principality of Monaco (French Republic) shall be treated as included in the territory of the member States and the territory of the European Union.

Annotations

Textual amendments

F1

Pt. 16ZA inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 74 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.

F2

Regs. 133I-133N inserted (1.8.2021) by The Value Added Tax (Amendment) (EU Exit) Regulations 2021 (S.I. 2021/715), regs. 1, 47