Interpretation
This section has no associated Explanatory Memorandum
2. In these Regulations—
“HMRC Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs; and
“registration number” has the same meaning as in regulation 2(1) (interpretation–general) of the Value Added Tax Regulations 1995(1).
(1)
S.I. 1995/2518, to which there are amendments not relevant to these Regulations.