The Value Added Tax (Repayments to Third Country Traders) Regulations 1987

Interpretation

2.—(1) In these Regulations —

“the Act” means the Value Added Tax Act 1983;

“prescribed year” means the period of twelve months beginning on the first day of July in any year;

“claimant” means a person making a claim under these Regulations or a person on whose behalf a claim is made and any agent acting on his behalf as his tax 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 these Regulations;

“third country” means a country other than those comprising the Member States of the European Community;

“tax representative” means any person established in the United Kingdom and registered for the purposes of the tax in accordance with the provisions of Schedule 1 to the Act who acts as agent on behalf of a claimant;

“trader” means a person carrying on a business who is established in a third country.

(2) For the purposes of these Regulations a person is treated as being established in any 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 these Regulations —

(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.