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 States U.K.

139.  For the purposes of the Act the following territories shall be treated as included in the territory of the member States and the territory of the Community—

(i) the Principality of Monaco (French Republic), F1 ...

(ii) the Isle of Man (United Kingdom)F2 ... [F3 , and

(iii) the United Kingdom Sovereign Base Areas of Akrotiri and Dhekelia (Cyprus).]

Textual Amendments

F1 Word in reg. 139(i) omitted (1.5.2004) by The Value Added Tax (Amendment) (No. 2) Regulations 2004 (S.I. 2004/1082), regs. 1, 6(2)

F2 Full-stop in reg. 139(ii) omitted (1.5.2004) by The Value Added Tax (Amendment) (No. 2) Regulations 2004 (S.I. 2004/1082), regs. 1, 6(3)

F3 Reg. 139(iii) and word inserted (1.5.2004) by The Value Added Tax (Amendment) (No. 2) Regulations 2004 (S.I. 2004/1082), regs. 1, 6(3)

Commencement Information

I1 Reg. 139 in force at 20.10.1995, see reg. 1