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Value Added Tax Act 1994
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Changes over time for: Section 93
Version Superseded: 31/12/2020
Alternative versions:
- 01/09/1994- Amendment
- 22/04/2011- Amendment
- 01/04/2013
Point in time - 31/12/2020- Amendment
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93 Territories included in references to other member States etc.U.K.
(1)The Commissioners may by regulations provide for the territory of the [F1European Union] , or for the member States, to be treated for any of the purposes of this Act as including or excluding such territories as may be prescribed.
(2)Without prejudice to the generality of the powers conferred by subsection (1) and section 16, the Commissioners may, for any of the purposes of this Act, by regulations provide for prescribed provisions of any customs and excise legislation to apply in relation to cases where any territory is treated under subsection (1) above as excluded from the territory of the [F1European Union], with such exceptions and adaptations as may be prescribed.
(3)In subsection (2) above the reference to customs and excise legislation is a reference to any enactment or subordinate or [F2EU] legislation (whenever passed, made or adopted) which has effect in relation to, or to any assigned matter connected with, the importation or exportation of goods.
(4)In subsection (3) above “assigned matter” has the same meaning as in the Management Act.
Textual Amendments
F1Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with arts. 3(2)(3), 4(2), 6(4)(5))
F2Word in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 6 (with arts. 3(2)(3), 4(2), 6(4)(5))
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