The Value Added Tax (Amendment) (No. 2) Regulations 2013

• Citation: S.I. 2013/2241
• Sections: 4

Section 1 Citation, commencement and effect

(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.

Section 2 Amendment of the Value Added Tax Regulations 1995

The Value Added Tax Regulations 1995 are amended as follows.

Section 3 Amendment of the Value Added Tax Regulations 1995

In regulation 129(1)(a) (supplies to overseas persons), delete “, otherwise than to a taxable person,”.

Section 4 Amendment of the Value Added Tax Regulations 1995

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 2010 ”.