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

• Citation: S.I. 2004/1082
• Sections: 6

Section 1 Citation and commencement

These Regulations may be cited as the Value Added Tax (Amendment) (No. 2) Regulations 2004 and shall come into force on 1st May 2004.

Section 2 Amendment

The Value Added Tax Regulations 1995 are amended as follows.

Section 3 Definition of alphabetical code

In paragraph (1) of regulation 2 for the definition of “alphabetical code” substitute—

“alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the member State —

Austria — AT

Belgium — BE

Cyprus — CY

Czech Republic — CZ

Denmark — DK

Estonia — EE

Finland — FI

France — FR

Germany — DE

Greece — EL

Hungary — HU

Ireland — IE

Italy — IT

Latvia — LV

Lithuania — LT

Luxembourg — LU

Malta — MT

Netherlands — NL

Poland — PL

Portugal — PT

Slovakia — SK

Slovenia — SI

Spain — ES

Sweden — SE

United Kingdom —GB

Section 4 Interpretation of Part XVI

In regulation 117, after paragraph (10) insert —

(11) In this Part references to Council Regulation ( EEC ) No 2913/92 (Community Customs Code) and Commission Regulation (EEC) No 2454/93 (which contains provisions implementing the Community Customs Code) shall be read as references to those instruments as amended by the Act concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic, signed at Athens on 16th April 2003 .

Section 5 Territories to be excluded from or included in the territory of the Community and of the member States

(1) Amend regulation 138 as follows.

(2) For paragraph (1) substitute—

(1) For the purposes of the Act the territory of the Community shall be treated as excluding—

(a) Austria, Finland and Sweden (the acceding States), and

(b) the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (the enlargement States),

in relation to goods to which this regulation applies.

(3) In paragraph (2) for “paragraph 4” substitute “paragraphs 4 and 5”.

(4) After paragraph (4) insert —

(5) Paragraphs (2), (3) and (4) shall apply to enlargement States subject to the following—

(a) any reference in paragraphs (2), (3) or (4)—

(i) to “acceding” shall be read as if there were substituted “enlargement”;

(ii) to “1st January 1995” or “20th October 1995” shall be read as if there were substituted “1st May 2004”.

(b) the reference in paragraph 4(c)(i) to “1st January 1987” shall be read as if there were substituted “1st May 1996”

Section 6 Territories to be excluded from or included in the territory of the Community and of the member States

(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).