PART IPRELIMINARY
Interpretation—generalI12
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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;
F7“alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the member State —
Austria — AT
Belgium — BE
F8Bulgaria — 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
F9Romania — 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 19642;
“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;
F1“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;
F3“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 F2Schedule 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.