The Value Added Tax Regulations 1995

Interpretation—general U.K.

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 [F1 the Post Office company] and the sender of the packet; or which is received at a post office [F2 of the Post Office company] in the United Kingdom from a place outside the United Kingdom for transmission and delivery in the United Kingdom [F3 by 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 [F6 Schedule 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

F1 Words 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.

F2 Words 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.

F3 Words 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.

F4 Words 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

F5 Words 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

F6 Words 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

I1 Reg. 2 in force at 20.10.1995, see reg. 1

(1)

1964 c. 29 .