2013 No. 3211
Value Added Tax
The Value Added Tax (Amendment) (No. 3) Regulations 2013
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 93(1) of the Value Added Tax Act 19941.
Citation and commencement1
These Regulations may be cited as the Value Added Tax (Amendment) (No. 3) Regulations 2013 and come into force on 1st January 2014.
Amendment of the Value Added Tax Regulations 1995
2
The Value Added Tax Regulations 19952 are amended as follows.
3
For regulation 137(b) substitute—
b
Guadeloupe, French Guiana, Martinique, Mayotte, Réunion and Saint-Martin (French Republic), and
Simon BowlesNick LodgeTwo of the Commissioners for Her Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Regulations)