The Value Added Tax (Amendment) (No. 3) Regulations 2006

Territories to be excluded from or included in the territory of the Community and of the member States

5.—(1) Amend regulation 138 as follows.

(2) For paragraph (1) substitute—

“(1) For the purposes of the Act the territory of the Community shall be treated as excluding—

(a) Austria, Finland and Sweden (“the 1995 acceding States”),

(b) the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovakia and Slovenia (“the 2004 acceding States”), and

(c) Bulgaria and Romania (“the 2007 acceding states”)

in relation to goods to which this regulation applies.”.

(3) In paragraph (2)—

(i) for “paragraphs 4 and 5” substitute “paragraph (4)”,

(ii) in sub-paragraphs (a) and (b) for “1st January 1995” substitute “the date specified in paragraph (5)” and for “20th October 1995” substitute “the date specified in paragraph (6)”.

(4) In paragraph (4)—

(i) In sub-paragraphs (a), (b) and (c) for “20th October 1995” substitute “the date specified in paragraph (6)”.

(ii) In sub-paragraph (c)(i) for “1st January 1987” substitute “the date specified in paragraph (7)”.

(5) For paragraph (5) substitute—

“(5) For the purposes of paragraphs (2) and (4) the specified date—

(a) in relation to the 1995 acceding states is 1st January 1995;

(b) in relation to the 2004 acceding states is 1st May 2004 ; and

(c) in relation to the 2007 acceding states is 1st January 2007.

(6) For the purposes of paragraphs (2) and (4) the specified date—

(a) in relation to the 1995 acceding states is 20th October 1995;

(b) in relation to the 2004 acceding states 1st May 2004 ; and

(c) in relation to the 2007 acceding states 1st January 2007.

(7) For the purposes of paragraph (4)(c)(i) the specified date—

(a) in relation to the 1995 acceding states is 1st January 1987;

(b) in relation to the 2004 acceding states is 1st May 2006; and

(c) in relation to the 2007 acceding states is 1st January 1999.”.