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The Value Added Tax (Amendment) (No. 2) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 1082
- Regulation 4
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Interpretation of Part XVI
4. In regulation 117, after paragraph (10) insert —
“(11) In this Part references to Council Regulation (EEC) No 2913/92(1) (Community Customs Code) and Commission Regulation (EEC) No 2454/93(2) (which contains provisions implementing the Community Customs Code) shall be read as references to those instruments as amended by the Act concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic, signed at Athens on 16th April 2003(3).”
(1)
OJ No L 302,19.10.92, p1; relevant amending instruments are the 1994 Act of Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden (OJ No C 241,29.8.94, p21) as adjusted by Council Decision 95/1/EC (OJ No L 1, 1.1.95, p1) and European Parliament and Council Regulation (EC) No 82/97 (OJ No L 17,21.1.97, p1.).
(2)
OJ No L 253,11.10.93, p1; relevant amending instruments are the 1994 Act of Accession of the Republic of Austria, the Republic of Finland and the Kingdom of Sweden (OJ No C 241,29.8.94, p21) as adjusted by Council Decision 95/1/EC (OJ No L 1,1.1.95, p1), Commission Regulation (EC) No 75/98 (OJ No L 7,13.1.98, p3), Commission Regulation (EC) No 1677/98(OJ No L 212,30.7.98, p18), Commission Regulation (EC) No 993/2001 (OJ No L 141,28.5.01, p1).
(3)
OJ No L 236,23.9.2003, p.33; see Chapter 19 of Annex II to, and Protocol No 3 to, the Act of Accession.
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