Section 145A — Value Added Tax Regulations 1995: Interpretation of Part XVI(A)

Interpretation of Part XVI(A) 145A 1 In this Part unless the context otherwise requires— “eligible goods” has the meaning given by section 18B(6); “fiscal warehouse” includes all fiscal warehouses kept by the same fiscal warehousekeeper; “material time” has the meaning given by section 18F(1) in the case of a fiscal warehousing regime and section 18(6) in the case of a warehousing regime; “regulation” or “regulations” refers to the relevant regulation or regulations of these Regulations; and, “section” or “sections” refers to the relevant section or sections of the Act .

2 For the purposes of this Part, where a fiscal warehousekeeper keeps one or more fiscal warehouses there shall be associated with him a single fiscal warehousing regime; and “relevant fiscal warehousekeeper”, “relevant fiscal warehouse”, “relevant fiscal warehousing regime”, “his fiscal warehouse”, “his fiscal warehousing regime” and similar expressions shall be construed in this light.