Value Added Tax Citations and Commencement 1 These Regulations may be cited as the Value Added Tax (Amendment) (No. 3) Regulations 2006 and shall come into force on 1st January 2007. Amendment 2 The Value Added Tax Regulations 1995 are amended as follows. Definition of Alphabetical Code 3 In paragraph (1) of regulation 2 in the definition of “alphabetical code”— 1 after the entry for Belgium insert — Bulgaria — BG 2 after the entry for Portugal insert— Romania— RO Interpretation of Part XVI 4 In regulation 117, for paragraph (11) substitute — 11 In this Part references to Council Regulation (EEC) No. 2913/92 (the 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— a 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 , b amended, modified or otherwise affected by the Act concerning the conditions of Accession of the Republic of Bulgaria and Romania and the adjustments to the Treaties on which the European Union is founded, signed at Luxembourg on 25th April 2005 and Council Regulation (EC) No. 1791/2006 (which contains consequential amendments to the Customs Code) . . Territories to be excluded from or included in the territory of the Community and of the member States 5 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 1995 acceding States”), b the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovakia and Slovenia (“the 2004 acceding States”), and c Bulgaria and Romania (“the 2007 acceding states”) in relation to goods to which this regulation applies. . 3 In paragraph (2)— i for “paragraphs 4 and 5” substitute “paragraph (4)”, ii in sub-paragraphs (a) and (b) for “1st January 1995” substitute “the date specified in paragraph (5)” and for “20th October 1995” substitute “the date specified in paragraph (6)”. 4 In paragraph (4)— i In sub-paragraphs (a), (b) and (c) for “20th October 1995” substitute “the date specified in paragraph (6)”. ii In sub-paragraph (c)(i) for “1st January 1987” substitute “the date specified in paragraph (7)”. 5 For paragraph (5) substitute— 5 For the purposes of paragraphs (2) and (4) the specified date— a in relation to the 1995 acceding states is 1st January 1995; b in relation to the 2004 acceding states is 1st May 2004 ; and c in relation to the 2007 acceding states is 1st January 2007. 6 For the purposes of paragraphs (2) and (4) the specified date— a in relation to the 1995 acceding states is 20th October 1995; b in relation to the 2004 acceding states 1st May 2004 ; and c in relation to the 2007 acceding states 1st January 2007. 7 For the purposes of paragraph (4)(c)(i) the specified date— a in relation to the 1995 acceding states is 1st January 1987; b in relation to the 2004 acceding states is 1st May 2006; and c in relation to the 2007 acceding states is 1st January 1999. . Dave Hartnett Mike Eland Two of the Commissioners for Her Majesty’s Revenue and Customs 11th December 2006