- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/2004)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 22/04/2011
Point in time view as at 01/01/2004. This version of this provision has been superseded.
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There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 185.
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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;
“third country” means a country other than those comprising the member States of the European Community;
“trader” means a person carrying on a business who is established in a third country 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.
Commencement Information
I1Reg. 185 in force at 20.10.1995, see reg. 1
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