The Value Added Tax Regulations 1995

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

137.  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 Community—

(a)the Canary Islands (Kingdom of Spain),

(b)the overseas departments of the French Republic (Guadeloupe, Martinique, Réunion, St. Pierre and Miquelon and French Guiana), and

(c)Mount Athos (Hellenic Republic).

Commencement Information

I1Reg. 137 in force at 20.10.1995, see reg. 1