In these Regulations-

• “the Act” means the Value Added Tax Act 1994 M1;

• “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;

• F2“import VAT” means value added tax chargeable by virtue of section 1(1)(c) of the Act but not pursuant to any other provision by or under that Act;

• “prescribed accounting period” has the meaning given by section 25(1) M2 of the Act (payment by reference to accounting periods and credit for input tax against output tax);

• “registered person” means a person registered under Schedule 1, 1A or 3A to the Act M3;

• F1“relevant goods” means goods imported into the United Kingdom by a registered person which are used or to be used for the purposes of any business carried on by the registered person, but does not include goods which are the subject of a declaration by a qualifying traveller within the meaning of regulation 39B of the Customs (Import Duty) (EU Exit) Regulations 2018;

• “return” means a return which is required to be made in accordance with regulation 25 of the VAT Regulations 1995 M4;

• “TCTA 2018” means the Taxation (Cross-border Trade) Act 2018;

• “tribunal” has the meaning given by section 82 of the Act M5;

• F3“Union customs legislation” has the meaning given by paragraph 1(8) of Schedule 9ZB to the Act;

• “VAT registration number” means the number allocated by the Commissioners to a person for the purposes of registration under Schedule 1, 1A or 3A of the Act.