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;

[F1 “alphabetical code” means the alphabetical prefix as set out below which shall be used to identify the member State —

• Austria — AT

• Belgium — BE

• [F2 Bulgaria — 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

• [F3 Romania — 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 [F4 a universal service provider] and the sender of the packet; or which is received at a post office [F5 of [F4 a universal service provider]] in the United Kingdom from a place outside the United Kingdom for transmission and delivery in the United Kingdom [F6 by [F7 that universal service provider]] as if it were a datapost packet;

[F8 “fiscal or other warehousing regime” means “fiscal warehousing regime or warehousing regime”;]

[F9 “postal packet” has the same meaning as in Part 3 of the Postal Services Act 2011”;]

[F9 “post office” has the same meaning as in section 125(1) 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;

F10 ...

“registered person” means a person registered by the Commissioners under [F11 Schedule 1, [F12 1A,] 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.

[F9 “universal service provider” means a person who provides a universal postal service (within the meaning of Part 3 of the Postal Services Act 2011) or part of such a service, in the United Kingdom”.]

(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 [F13 specified in a notice published by the Commissioners] 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(1) substituted (1.5.2004) by The Value Added Tax (Amendment) (No. 2) Regulations 2004 (S.I. 2004/1082), regs. 1, 3

F2 Words 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)

F3 Words 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)

F4 Words in reg. 2(1) substituted (1.10.2011) by The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 31(a)(i)

F5 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.

F6 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.

F7 Words in reg. 2(1) substituted (1.10.2011) by The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 31(a)(ii)

F8 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

F9 Words in reg. 2(1) inserted (1.10.2011) by The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 31(c)

F10 Words in reg. 2(1) omitted (1.10.2011) by virtue of The Postal Services Act 2011 (Consequential Modifications and Amendments) Order 2011 (S.I. 2011/2085), art. 1(2), Sch. 1 para. 31(b)

F11 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

F12 Word in reg. 2(1) inserted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 4(a)

F13 Words in reg. 2(3) substituted (15.10.2012) by The Value Added Tax (Amendment) (No. 2) Regulations 2012 (S.I. 2012/1899), regs. 2(2), 4(b)

Commencement Information

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

(1)

1964 c. 29 .