Section 185 — Value Added Tax Regulations 1995: Interpretation of Part XXI

Interpretation of Part XXI 185 — 1 In this Part— “claimant” means a person making a claim under this Part or a person on whose behalf a claim is made and any agent acting on his behalf as his VAT representative; “official authority” means any government body or agency in any country which is recognised by the Commissioners as having authority to act for the purposes of this Part; “prescribed year” means the period of 12 months beginning on the first day of July in any year; “VAT representative” means any person established in the United Kingdom and registered for VAT purposes in accordance with the provisions of Schedule 1 to the Act who acts as agent on behalf of a claimant; ... “trader” means a person carrying on a business who is established outside the United Kingdom and who is not a taxable person in the United Kingdom.

2 For the purposes of this Part, a person is treated as being established in a country if—

a he has there a business establishment, or b he has no such establishment (there or elsewhere) but his permanent address or usual place of residence is there.

3 For the purposes of this Part—

a a person carrying on business through a branch or agency in any country is treated as being established there, and b where the person is a body corporate its usual place of residence shall be the place where it is legally constituted.