Statutory Instruments
2013 No. 2241
Value Added Tax
The Value Added Tax (Amendment) (No. 2) Regulations 2013
Made
5th September 2013
Laid before the House of Commons
9th September 2013
Coming into force
1st October 2013
Citation, commencement and effect
1. —(1) These Regulations may be cited as the Value Added Tax (Amendment) (No.2) Regulations 2013 and come into force on 1st October 2013.
(2)Regulations 3 and 4 have effect in relation to supplies made on or after 1st October 2013.
Amendment of the Value Added Tax Regulations 1995
2.The Value Added Tax Regulations 1995( 3 ) are amended as follows.
3. In regulation 129(1)(a) (supplies to overseas persons), delete “, otherwise than to a taxable person,”.
4. In regulation 135(c) (supplies of goods subject to excise duty to persons who are not taxable in another member State), for “Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992” substitute “Excise Goods (Holding, Movement and Duty Point) Regulations 2010( 4 )”.
Edward Troup
Jim Harra
Two of the Commissioners for Her Majesty’s Revenue and Customs
5th September 2013
)The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) . Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
1994 c. 23 . Section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act.
S.I. 1995/2518 which was relevantly amended by S.I. 2003/1485 .
S.I. 2010/593 which was amended by S.I. 2011/2225 and S.I. 2012/2786 .
OJ No L 347, 11.12.2006, p 1-118.