2.  In these Regulations—

• “the owner” has the same meaning as in article 2 of the Removal Order;

• “the Removal Order” means the Value Added Tax (Removal of Goods) Order 1992(1);

• “value added tax account” means an account such as is referred to in regulation 4 of the Value Added Tax (Accounting and Records) Regulations 1989(2).

(1)

S.I. 1992/3111.

(2)

S.I. 1989/2248.