2. In these Regulations unless the context otherwise requires—
“Part” refers to the relevant Part of the principal Regulations;
and,
“the principal Regulations” means the Value Added Tax Regulations 1995(1).
2. In these Regulations unless the context otherwise requires—
“Part” refers to the relevant Part of the principal Regulations;
and,
“the principal Regulations” means the Value Added Tax Regulations 1995(1).