Section 2 — Value Added Tax Regulations 1995: Interpretation—general

Interpretation—general 2 — 1 In these Regulations unless the context otherwise requires— “the Act” means the Value Added Tax Act 1994 and any reference to a Schedule to the Act includes a reference to a Schedule as amended from time to time by Order of the Treasury; “alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the relevant territory — Austria — AT Belgium — BE Bulgaria — BG Cyprus — CY Czech Republic — CZ Denmark — DK Estonia — EE Finland — FI France — FR Germany — DE Greece — EL Hungary — HU Ireland — IE Italy — IT Latvia — LV Lithuania — LT Luxembourg — LU Malta — MT Netherlands — NL Poland — PL Portugal — PT Romania — RO Slovakia — SK Slovenia — SI Spain — ES Sweden — SE United Kingdom — XI “Collector” includes Deputy Collector and Assistant Collector; “the Community” means the European Community; “continental shelf” means a designated area within the meaning of the Continental Shelf Act 1964 ; “Controller” means the Controller, Customs and Excise Value Added Tax Central Unit; ... “fiscal or other warehousing regime” means “fiscal warehousing regime or warehousing regime” , and “ Northern Ireland fiscal or other Northern Ireland warehousing regime ” means “Northern Ireland fiscal warehousing regime or Northern Ireland warehousing regime” ; “ identified for the purposes of VAT in Northern Ireland ” has the meaning given by paragraph 7 of Schedule 9ZA to the Act; “Northern Ireland fiscal warehouse” and “Northern Ireland fiscal warehousing regime” have the meanings given by sub-paragraphs (1) and (2) respectively of paragraph 25 (supplementary provision) of Schedule 9ZB to the Act; “Northern Ireland warehouse” and “Northern Ireland warehousing regime” have the meanings given by sub-paragraphs (11) and (12) respectively of paragraph 16 (place and time of supply: Northern Ireland warehouses) of Schedule 9ZB to the Act; ... ... “prescribed accounting period”, subject to regulation 99(1), means a period such as is referred to in regulation 25; “proper officer” means the person appointed or authorised by the Commissioners to act in respect of any matter in the course of his duties; ... “registered person” means a person registered by the Commissioners under Schedule 1, 1A, 3A, Part 8 or 9 of Schedule 9ZA or Schedule to the Act; or 9ZC “registration number” means the number allocated by the Commissioners to a taxable person in the certificate of registration issued to him; “ relevant territory ” means, except where otherwise provided, a member State or the United Kingdom; “return” means a return which is required to be made in accordance with regulation 25; “specified date” means the date specified in a person’s application for registration for the purpose of VAT as that on which he expects to make his first taxable supply. ...

2 A reference in these Regulations to “this Part” is a reference to the Part of these Regulations in which that reference is made.

3 In these Regulations any reference to a form specified in a notice published by the Commissioners shall include a reference to a form which the Commissioners are satisfied is a form to the like effect.

4 A reference in these Regulations to “another member State” is to be read as a reference to “a member State”, and “other member State” and “other member States” are to be interpreted accordingly.