21. In this Part—
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“form” means the form numbered 12 in Schedule 1 to these Regulations;
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“registered in another member State” means registered in accordance with the measures adopted by the competent authority in another member State for the purposes of the common system of VAT and “registered” shall be construed accordingly;
“relevant figure” means the sum of the amount mentioned in paragraph 1(1)(a) of Schedule 1 to the Act and £25,500;
“statement” means the statement which a taxable person is required to submit in accordance with this Part of these Regulations;
“total value” means the consideration for the supply including the costs of any freight transport services and services ancillary to the transport of goods charged by the supplier of the goods to the customer.