Statutory Instruments
2013 No. 3211
Value Added Tax
The Value Added Tax (Amendment) (No. 3) Regulations 2013
Made
19th December 2013
Laid before the House of Commons
20th December 2013
Coming into force
1st January 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 93(1) of the Value Added Tax Act 1994( 1 ).
Citation and commencement
1. These Regulations may be cited as the Value Added Tax (Amendment) (No. 3) Regulations 2013 and come into force on 1st January 2014.
Amendment of the Value Added Tax Regulations 1995
2.The Value Added Tax Regulations 1995( 2 ) are amended as follows.
3. For regulation 137(b) substitute—
“ (b) Guadeloupe, French Guiana, Martinique, Mayotte, Réunion and Saint-Martin (French Republic), and ” .
Simon Bowles
Nick Lodge
Two of the Commissioners for Her Majesty’s Revenue and Customs
19th December 2013
1994 c. 23 , section 93(1) was amended by S.I. 2011/1043 ; 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. Section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) 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.
S.I. 1995/2518 , amended by S.I. 2011/1043 . Other amendments have been made that are not relevant to those Regulations.
OJ No L 347, 11.12.06, p1.
Council Directive 2013/61/EU , OJ No L 353, 28.12.13, p5.