Value Added Tax Act 1994 section 93

Territories included in references to other member States etc.

Section 93 gives HMRC the power to define, by regulations, which territories are included in or excluded from references to EU member states and the EU territory for VAT purposes, and to apply customs and excise rules accordingly.

• HMRC may make regulations specifying which territories count as part of the EU or as member states for VAT purposes.
• These regulations can either include or exclude particular territories from the standard definitions.
• Where a territory is treated as excluded, HMRC may apply prescribed customs and excise legislation to transactions involving that territory.
• This power ensures that VAT treatment can be adjusted to reflect the actual trading and customs arrangements with specific territories, even where their formal EU status might suggest otherwise.