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;
[F1“alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the member State —
Austria — AT
Belgium — BE
[F2Bulgaria — 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
[F3Romania — RO]
Slovakia — SK
Slovenia — SI
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 [F4the Post Office company] and the sender of the packet; or which is received at a post office [F5of the Post Office company] in the United Kingdom from a place outside the United Kingdom for transmission and delivery in the United Kingdom [F6by that company] as if it were a datapost packet;
[F7“fiscal or other warehousing regime” means “fiscal warehousing regime or warehousing regime”;]
“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;
[F8“the Post Office” company has the same meaning as in Part IV of the Postal Services Act 2000;]
“registered person” means a person registered by the Commissioners under [F9Schedule 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(1) substituted (1.5.2004) by The Value Added Tax (Amendment) (No. 2) Regulations 2004 (S.I. 2004/1082), regs. 1, 3
F2Words in reg. 2(1) inserted (1.1.2007) by The Value Added Tax (Amendment) (No. 3) Regulations 2006 (S.I. 2006/3292), regs. 1, 3(1)
F3Words in reg. 2(1) inserted (1.1.2007) by The Value Added Tax (Amendment) (No. 3) Regulations 2006 (S.I. 2006/3292), regs. 1, 3(2)
F4Words 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.
F5Words 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.
F6Words 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.
F7Words 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
F8Words 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
F9Words 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