The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001

Interpretation

2.  In these Regulations—

“the Commissioners” means the Commissioners of Customs and Excise;

“electronic return system” has the meaning given in regulation 25(4B) of the VAT Regulations;

“incentive payment” has the meaning given in regulation 3 below;

“prescribed accounting period” has the meaning given in regulation 2(1) of the VAT Regulations;

“relevant return” means the return referred to in regulation 3(1)(a) below;

“taxable person” has the meaning given in section 3(1) of the Value Added Tax Act 1994(1);

“VAT Regulations” means the Value Added Tax Regulations 1995(2).

(1)

1994 c. 23.

(2)

S.I. 1995/2518; relevant amending instruments are S.I. 1996/542, 1996/1250, 2000/258, 2000/794.