- Latest available (Revised)
- Point in Time (01/11/2007)
- Original (As made)
Version Superseded: 01/10/2011
Point in time view as at 01/11/2007. This version of this provision has been superseded.
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
There are currently no known outstanding effects for the The Value Added Tax Regulations 1995, Section 2.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.