2013 No. 2241
The Value Added Tax (Amendment) (No. 2) Regulations 2013
Made
Laid before the House of Commons
Coming into force
Citation, commencement and effect1
1
These Regulations may be cited as the Value Added Tax (Amendment) (No.2) Regulations 2013 and come into force on 1st October 2013.
2
Regulations 3 and 4 have effect in relation to supplies made on or after 1st October 2013.
Amendment of the Value Added Tax Regulations 1995
2
The Value Added Tax Regulations 19953 are amended as follows.
3
In regulation 129(1)(a) (supplies to overseas persons), delete “, otherwise than to a taxable person,”.
4
In regulation 135(c) (supplies of goods subject to excise duty to persons who are not taxable in another member State), for “Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992” substitute “Excise Goods (Holding, Movement and Duty Point) Regulations 20104”.
(This note is not part of the Regulations)