- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/2004)
- Gwreiddiol (a wnaed Fel)
Version Superseded: 01/05/2004
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There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 2.
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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 member State—
Austria—AT
Belgium—BE
Denmark—DK
Finland—FI
France—FR
Germany—DE
Greece—EL
Ireland—IE
Italy—IT
Luxembourg—LU
Netherlands—NL
Portugal—PT
Spain—ES
Sweden—SE
United Kingdom—GB;
“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(1);
“Controller” means the Controller, Customs and Excise Value Added Tax Central Unit;
“datapost packet” means a postal packet containing goods which is posted in the United Kingdom as a datapost packet for transmission to a place outside the United Kingdom in accordance with the terms of a contract entered into between [F1the Post Office company] and the sender of the packet; or which is received at a post office [F2of the Post Office company] in the United Kingdom from a place outside the United Kingdom for transmission and delivery in the United Kingdom [F3by that company] as if it were a datapost packet;
[F4“fiscal or other warehousing regime” means “fiscal warehousing regime or warehousing regime”;]
[F5“the Post Office” company has the same meaning as in Part IV of the Postal Services Act 2000;]
“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 [F6Schedule 1, 2, 3 or 3A] to the Act;
“registration number” means the number allocated by the Commissioners to a taxable person in the certificate of registration issued to him;
“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 prescribed in Schedule 1 to these Regulations shall include a reference to a form which the Commissioners are satisfied is a form to the like effect.
Textual Amendments
F1Words in reg. 2 substituted (26.3.2001) by Postal Services Act 2000 (c. 26), s. 130(1), Sch. 8 para. 23(a); S.I. 2001/1148, art. 2, Sch.
F2Words in reg. 2 inserted (26.3.2001) by Postal Services Act 2000 (c. 26), s. 130(1), Sch. 8 para. 23(b); S.I. 2001/1148, art. 2, Sch.
F3Words in reg. 2 inserted (26.3.2001) by Postal Services Act 2000 (c. 26), s. 130(1), Sch. 8 para. 23(c); S.I. 2001/1148, art. 2, Sch.
F4Words in reg. 2(1) inserted (28.4.1996) by The Value Added Tax (Amendment) (No. 3) Regulations 1996 (S.I. 1996/1250), regs. 1(1)(2), 4
F5Words in reg. 2 inserted (26.3.2001) by The Postal Services Act 2000 (Consequential Modifications No. 1) Order 2001 (S.I. 2001/1149), art. 1(2), Sch. 1 para. 108
F6Words in reg. 2(1) substituted (22.3.2000) by The Value Added Tax (Amendment) (No. 3) Regulations 2000 (S.I. 2000/794), regs. 1, 3
Commencement Information
I1Reg. 2 in force at 20.10.1995, see reg. 1
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