Section 133J — Value Added Tax Regulations 1995: Scope of territories

Scope of territories 133J 1 For the purposes of the Act, the following territories shall be treated as excluded from the territory of the European Union—

a Andorra;

b San Marino;

c the Aland Islands.

2 For the purposes of the Act, the following territories shall be treated as excluded from the territory of the member States and the territory of the European Union—

a the Canary Islands (Kingdom of Spain);

b Guadeloupe, French Guiana, Martinique, Mayotte, Réunion and Saint-Martin (French Republic);

c Mount Athos (Hellenic Republic).

3 For the purposes of the Act, the Principality of Monaco (French Republic) shall be treated as included in the territory of the member States and the territory of the European Union.