The Value Added Tax Regulations 1995

[F1 23E.— (1) In this Part— U.K.

“establishing Regulation” means the Council and European Parliament Regulation (EC) No. 638/2004;

“implementing Regulation” means the Commission Regulation (EC) No. 1982/2004(1);

“statistics Regulations” means the Statistics of Trade (Customs and Excise) Regulations 1992(2);

(2) In this Part—

“arrivals and dispatches” means those arrivals and dispatches for which a responsible party is required to provide information under the establishing Regulation, implementing Regulation and the statistics Regulations;

“for Intrastat purposes” means for any purpose under the establishing Regulation, implementing Regulation or the statistics Regulations;

“reference period” means the period applicable under Article 6(1) of the establishing Regulation or such other period directed by the Commissioners pursuant to regulation 4(3) of the statistics Regulations;

“responsible party” means a taxable person who is required by Article 7 of the establishing Regulation and regulation 3 of the statistics Regulations to provide information in relation to arrivals and dispatches;

“supplementary declaration” means the relevant form set out in the Schedule to the statistics Regulations;

“delivery terms”, “nature of the transaction”, “partner Member State”, “quantity of the goods” and “value of the goods” shall have the same meaning as in the establishing Regulation and implementing Regulation.]

Textual Amendments

F1 Pt. 4B inserted (1.4.2008) by The Value Added Tax (Amendment) Regulations 2008 (S.I. 2008/556), regs. 1, 2(2)

(1)

1986 c. 45 .

(2)

S.I. 1992/3111.