“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;