V1.215 United Kingdom

The UK comprises England, Scotland and Wales (which together constitute “Great Britain1”) and Northern Ireland2.

References to the UK in the VAT legislation include the territorial sea of the UK3. This comprises the waters which lie between the baseline fixed by Territorial Waters Order in Council 1964 (as amended)4 and a line 12 nautical miles (ie 22,224 meters) seaward of the baseline5. An Order6 made under Territorial Sea Act 1987 s 1(2) establishes a different seaward limit in relation to the narrow part of the Straits of Dover and in the vicinity of the Isle of Man.


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