The Value Added Tax (Amendment) (No. 2) Regulations 2004 No. 1082

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

6.—(1) Amend regulation 139 as follows.

(2) In paragraph (i) omit “and”.

(3) In paragraph (ii) after “(United Kingdom)” omit “.” and insert

“, and

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