The Value Added Tax Regulations 1995 No. 2518

PART XVI U.K. IMPORTATIONS, EXPORTATIONS AND REMOVALS

Territories to be treated as excluded from or included in the territory of the Community and of the member States U.K.

136.  For the purposes of the Act the following territories shall be treated as excluded from the territory of the Community—

(a) the Channel Islands,

(b) Andorra,

(c) San Marino, and

(d) the Aland Islands.

Commencement Information

I1 Reg. 136 in force at 20.10.1995, see reg. 1