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 [F1 European Union] 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 [F1 European Union]—

(a) the Channel Islands,

(b) Andorra,

(c) San Marino, and

(d) the Aland Islands.

Textual Amendments

F1 Words in Regulations substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3-6

Commencement Information

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