The Value Added Tax (Amendment) (No. 3) Regulations 2013

These Regulations, which come into force on 1st January 2014, amend the Value Added Tax Regulations 1995 (S.I. 1995/2518). Regulation 3 substitutes a new regulation 137(b) adding the territories of Mayotte and Saint-Martin and removing the territory of St. Pierre and Miquelon from those treated as excluded from the territory of the member States and the European Union for the purpose of the Value Added Tax Act 1994 (c. 23). This reflects amendments made, with effect from 1st January 2014, to Article 6(1) of Council Directive 2006/112/EC by European legislation.