Interpretation

2.  In this Order—

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

“competent authority” means an authority having powers under the laws in force in any member State to accept payment of tax on the importation of goods;

“exportation” means the exportation from a member State which immediately precedes the importation into the United Kingdom;

“last taxable transaction” means the most recent supply or previous importation, whichever is the later, upon which tax was paid in a member State;

“member State” means a state which is a member of the European Economic Community;

“proper officer” means the person appointed or authorised by the Commissioners to act in respect of any matter in the course of his duties;

“tax” means value added tax as referred to in Council Directive No. 77/388/EEC;

“taxable person” has the meaning ascribed to it in section 2(2) of the Value Added Tax Act 1983.