Value Added Tax Act 1983 (repealed 1.9.1994)

48 Interpretation. U.K.

(1) In this Act—

• “assignment”, in relation to Scotland, means assignation;

• “authorised person” means any person acting under the authority of the Commissioners;

• “the Commissioners” means the Commissioners of Customs and Excise;

• [F1 “fee simple”—

  (a)

  in relation to Scotland, means the estate or interest of the proprietor of the dominium utile or, in the case of land not held on feudal tenure, the estate or interest of the owner;

  (b)

  in relation to Northern Ireland, includes the estate of a person who holds land under a fee farm grant;]

• “invoice” includes any document similar to an invoice;

• “input tax” has the meaning assigned to it by section 14 above;

• “major interest”, in relation to land, means the fee simple or a tenancy for a term certain exceeding 21 years, and in relation to Scotland means—

(a) the estate or interest of the proprietor of the dominium utile, or

(b) in the case of land not held on feudal tenure, the estate or interest of the owner, or the lessee’s interest under a lease for a period exceeding 21 years;

• “money” includes currencies other than sterling;

• “prescribed” means prescribed by regulations;

• “prescribed accounting period” has the meaning assigned to it by section 14(1) above;

• “quarter” means a period of three months ending at the end of March, June, September or December;

• “regulations” means regulations made by the Commissioners under this Act;

• “ship” includes hovercraft;

• “tax” means value added tax;

• [F2 “taxable person” means a person who is a taxable person under section 2(2) or (5) above;]

• “taxable supply” has the meaning assigned to it by section 2(2) above.

(2) In this Act “statutory maximum” has the meaning assigned to it by section 74 of the M1 Criminal Justice Act 1982 F3

(3) In this Act “the standard scale” has the meaning assigned to it by section 75 of the Criminal Justice Act 1982 F3

(4) Subject to paragraph 3(2) of Schedule 7 to this Act, in any provision contained in or having effect under this Act “document", “copy" and “computer" shall have the same meanings—

(a) in relation to England and Wales, as by virtue of section 10 of the M2 Civil Evidence Act 1968 they have in Part I of that Act;

(b) in relation to Scotland, as by virtue of section 17 of the M3 Law Reform (Miscellaneous Provisions) (Scotland) Act 1968 they have in Part III of that Act; and

(c) in relation to Northern Ireland, as by virtue of section 6 of the M4 Civil Evidence Act (Northern Ireland) 1971 they have in Part I of that Act.

(5) The question whether, in relation to any supply of services, the supplier or the recipient of the supply belongs in one country or another shall be determined in accordance with section 8 above.

(6) Schedules 5 and 6 to this Act shall be interpreted in accordance with the notes contained in those Schedules; and accordingly the powers conferred by this Act to vary those Schedules include a power to add to, delete or vary those notes.

(7) The descriptions of Groups in those Schedules are for ease of reference only and shall not affect the interpretation of the descriptions of items in those Groups.

(8) References in this Act to the United Kingdom include the territorial sea of the United Kingdom.

Textual Amendments

F1 Definition inserted by Finance Act 1989 (c. 26, SIF 40:2), s. 18, Sch. 3 para. 9

F2 Definition substituted by Finance Act 1987 (c. 16, SIF 40:2), s. 13(3)

F3 Words repealed by S.I. 1984/703, (N.I. 3), art. 19(2), Sch. 7

Modifications etc. (not altering text)

C1 S. 48(4) excluded by S.I. 1984/746, art. 2(3)

Marginal Citations

M1 1982 c. 48.

M2 1968 c. 64.

M3 1968 c. 70.

M4 1971 c. 36 (N.I.).